Declaration of Intent requirement: EOUs may claim Chapter 3 benefits for past shipments without the declaration; authorities to finalise claims. EOU shipments are not treated as free shipping bills by Revenue and the earlier DGFT clarification is withdrawn; EOUs may claim Chapter 3 benefits without a Declaration of Intent for exports made from 1 April 2008 to 31 December 2010. Regional Authorities must finalise rejected claims for that period and EOUs are allowed a one month grace period to file delayed claims. The post 1 January 2011 regime under Para 3.11.8 of HBP v1, as amended, remains in force.
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.
Declaration of Intent requirement: EOUs may claim Chapter 3 benefits for past shipments without the declaration; authorities to finalise claims.
EOU shipments are not treated as free shipping bills by Revenue and the earlier DGFT clarification is withdrawn; EOUs may claim Chapter 3 benefits without a Declaration of Intent for exports made from 1 April 2008 to 31 December 2010. Regional Authorities must finalise rejected claims for that period and EOUs are allowed a one month grace period to file delayed claims. The post 1 January 2011 regime under Para 3.11.8 of HBP v1, as amended, remains in force.
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