Amendment to 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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Drawback disclaimer requirement clarified: certificate required when CENVAT not availed; not required when CENVAT availed. The amendment substitutes paragraph 2(iii)(e) of Instruction No. 9 to require a disclaimer certificate when a developer claims drawback under Column A All Industry Rate because CENVAT facility has not been availed, and to state that no disclaimer certificate is required when a developer claims under Column B All Industry Rate because CENVAT facility has been availed.
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.
Drawback disclaimer requirement clarified: certificate required when CENVAT not availed; not required when CENVAT availed.
The amendment substitutes paragraph 2(iii)(e) of Instruction No. 9 to require a disclaimer certificate when a developer claims drawback under Column A All Industry Rate because CENVAT facility has not been availed, and to state that no disclaimer certificate is required when a developer claims under Column B All Industry Rate because CENVAT facility has been availed.
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