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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India Revises Duty Reimbursement Process for SEZ Developers; Disclaimer Certificate Rules Updated, Instruction No. 86 Supersedes No. 77.</h1> Instruction No. 86, issued by the Ministry of Commerce & Industry of India, amends the procedure for Reimbursement of Duty (ROD) in place of drawback for goods supplied to SEZ Developers in Indian Rupees. It withdraws Instruction No. 77 from August 6, 2013, and revises paragraph 2(iii)(e) of Instruction No. 9 from February 18, 2009. The amendment specifies that a disclaimer certificate is required if the developer claims a drawback under Column A of the Drawback schedule without availing the CENVAT facility, but not required under Column B when the CENVAT facility has been availed.
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