TED refund eligibility for vehicle manufacturers permitted when dealer and EPCG holder affidavits confirm no duplicate claim. Manufacturers of vehicles may obtain TED refund for deemed export supplies to EPCG Authorization holders even when supplies and excise invoices are routed through dealers, provided they submit affidavits from both the dealer and the EPCG Authorization holder confirming no claim for TED. Each affidavit must state the dealer's excise invoice number and the vehicle chassis number, and these affidavits are required in addition to other documents prescribed under the Foreign Trade Policy and Procedures for deemed export benefits.
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.
TED refund eligibility for vehicle manufacturers permitted when dealer and EPCG holder affidavits confirm no duplicate claim.
Manufacturers of vehicles may obtain TED refund for deemed export supplies to EPCG Authorization holders even when supplies and excise invoices are routed through dealers, provided they submit affidavits from both the dealer and the EPCG Authorization holder confirming no claim for TED. Each affidavit must state the dealer's excise invoice number and the vehicle chassis number, and these affidavits are required in addition to other documents prescribed under the Foreign Trade Policy and Procedures for deemed export benefits.
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