Terminal Excise Duty declaration now required from recipients to obtain TED and deemed export drawback benefits. Amendments clarify that ANF 8 applications remain filed by registered/head/branch/manufacturing offices with branch/manufacturing units furnishing a self certified RCMC. Recipients may claim drawback on a supplier declaration in Annexure III; TED refunds require a recipient declaration in Annexure II certifying non availment of CENVAT credit. Annexure II is retitled for TED, to be on recipient letterhead with contact details. Annexure III is retitled for Deemed Export Drawback, revised to address non availment of CENVAT on inputs/components, provide alternative declarations, require jurisdictional Central Excise address, contact details, and duplicate supplier letterhead submissions.
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Provisions expressly mentioned in the judgment/order text.
Terminal Excise Duty declaration now required from recipients to obtain TED and deemed export drawback benefits.
Amendments clarify that ANF 8 applications remain filed by registered/head/branch/manufacturing offices with branch/manufacturing units furnishing a self certified RCMC. Recipients may claim drawback on a supplier declaration in Annexure III; TED refunds require a recipient declaration in Annexure II certifying non availment of CENVAT credit. Annexure II is retitled for TED, to be on recipient letterhead with contact details. Annexure III is retitled for Deemed Export Drawback, revised to address non availment of CENVAT on inputs/components, provide alternative declarations, require jurisdictional Central Excise address, contact details, and duplicate supplier letterhead submissions.
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