Terminal Excise Duty refund requires authenticated invoices or a Range Superintendent debit certificate to prove excise paid. Claimants must submit supply invoices certified by Project Authority or, for 100% EOU/EPS/STP/EHTP units, AR-3A or Bond Officer certified invoices, together with original input-output stage invoices and corresponding RT-12 or self-certified invoices showing Terminal Excise Duty paid. Suppliers must obtain a debit certificate from the Range Superintendent of Central Excise certifying duty paid against the Gate Pass or Invoice cum Gate Pass, or have the Invoice cum Gate Pass authenticated by Central Excise to establish the exact excise duty paid for refund purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Terminal Excise Duty refund requires authenticated invoices or a Range Superintendent debit certificate to prove excise paid.
Claimants must submit supply invoices certified by Project Authority or, for 100% EOU/EPS/STP/EHTP units, AR-3A or Bond Officer certified invoices, together with original input-output stage invoices and corresponding RT-12 or self-certified invoices showing Terminal Excise Duty paid. Suppliers must obtain a debit certificate from the Range Superintendent of Central Excise certifying duty paid against the Gate Pass or Invoice cum Gate Pass, or have the Invoice cum Gate Pass authenticated by Central Excise to establish the exact excise duty paid for refund purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
