Amendment to the Instruction No. 9 regarding procedure for Reimbursement of Duty (RoD) in lieu of drawback for supply of goods to SEZ developers against Indian Rupees.
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Reimbursement of Duty (RoD) now requires supplier certification of CENVAT credit before developer reimbursement. Amendment requires a Disclaimer Certificate from the DTA supplier on letterhead stating no CENVAT credit on raw material has been availed; if CENVAT credit on inputs has been availed, the supplier must furnish a certificate indicating the exact amount claimed. The Developer may claim Reimbursement of Duty (RoD) after adjusting the CENVAT credit already availed as certified by the supplier.
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.
Reimbursement of Duty (RoD) now requires supplier certification of CENVAT credit before developer reimbursement.
Amendment requires a Disclaimer Certificate from the DTA supplier on letterhead stating no CENVAT credit on raw material has been availed; if CENVAT credit on inputs has been availed, the supplier must furnish a certificate indicating the exact amount claimed. The Developer may claim Reimbursement of Duty (RoD) after adjusting the CENVAT credit already availed as certified by the supplier.
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