Claim of Duty Drawback Benefit

[Asked by Guest]

Dear Experts

We are the manufacturer/exporter supplied material from our factory based UP to SEZ Unit of Vizag, Andhra Pradesh through Bill of Export under duty drawback all industry rate. Now the BOE has been assessed by AO and PO.

As per our discussion with Specified Officer SEZ Vizag, He is telling that we have get DBK benefit claim from our Judicial AC based Kolkata which is our Head Office or factory and our export manger is telling that DBK claim has to come buyer place which Vizag SEZ, Andhra Pradesh.

I request you, please suggest/clarify that from where do we get DBK benefit claim for Bill of Export and Please provide some sections and rules if any.

Pavan

 

Sirs

 

Awaiting your reply, regarding my query

Yes you need to claim from excise as per not 43/2007

Dear Sir

I have not got your point, I request you to please explain.

I mean you need to claim from your excise dept as per notification 43/2007

AI Summary

Duty drawback claim: initiate claim with excise authority under governing notification rather than at buyer's SEZ location.
Dispute over the appropriate forum for filing a duty drawback claim for goods moved from a factory to a SEZ unit: one view favors lodging the claim at the buyer's SEZ location, while another advises claiming through the exporter's excise channel or Judicial AC connected to the head office/factory in accordance with the relevant notification, indicating an excise-based notification procedure governs the drawback claim route.