Jurisdictional RA choice for export incentive claims requires an annual option and prescribes MEIS/SEIS filing authorities. Applicants must elect one Jurisdictional RA at the start of the financial year based on IEC endorsed office address; that election is fixed for the year. MEIS jurisdiction: DTA/EHTP/BTP/STP units use DGFT Jurisdictional RA; SEZ/EOU units use respective SEZ Development Commissioner; mixed units apply to respective jurisdictions. SEIS requires a single annual application: DTA units to DGFT RA, SEZ units to respective Development Commissioner, multiple SEZ units to the Commissioner of the SEZ with highest forex earnings, and mixed DTA+SEZ units to DGFT Jurisdictional RA.
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 RA choice for export incentive claims requires an annual option and prescribes MEIS/SEIS filing authorities.
Applicants must elect one Jurisdictional RA at the start of the financial year based on IEC endorsed office address; that election is fixed for the year. MEIS jurisdiction: DTA/EHTP/BTP/STP units use DGFT Jurisdictional RA; SEZ/EOU units use respective SEZ Development Commissioner; mixed units apply to respective jurisdictions. SEIS requires a single annual application: DTA units to DGFT RA, SEZ units to respective Development Commissioner, multiple SEZ units to the Commissioner of the SEZ with highest forex earnings, and mixed DTA+SEZ units to DGFT Jurisdictional RA.
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