Jurisdictional selection for MEIS/SEIS claims requires filing at chosen RA or SEZ Development Commissioner, with TRA for manual ports. Exporters must elect a single jurisdictional Regional Authority based on the IEC-endorsed address at the start of the financial year; IEC holders with SEZ/EOU units must apply to the concerned Development Commissioner, SEZ, for MEIS/SEIS benefits, while entities with both SEZ/EOU and DTA units must file DTA claims with the RA and SEZ claims with the DC. Duty credit scrips are issued with a single port of registration equal to the port of export and must be registered at that port before use; SEZs are non-EDI ports and require scrip registration at the SEZ port and TRA issuance by the DC for use at other ports.
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.
Jurisdictional selection for MEIS/SEIS claims requires filing at chosen RA or SEZ Development Commissioner, with TRA for manual ports.
Exporters must elect a single jurisdictional Regional Authority based on the IEC-endorsed address at the start of the financial year; IEC holders with SEZ/EOU units must apply to the concerned Development Commissioner, SEZ, for MEIS/SEIS benefits, while entities with both SEZ/EOU and DTA units must file DTA claims with the RA and SEZ claims with the DC. Duty credit scrips are issued with a single port of registration equal to the port of export and must be registered at that port before use; SEZs are non-EDI ports and require scrip registration at the SEZ port and TRA issuance by the DC for use at other ports.
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