Process for Duty Drawback claim from DGFT

[Arti Gupta]

Sir(s)/Madame,

I want to understand the process of filing Duty Drawback claim to DGFT.My supplies qualify as Deemed Export  and also Kindly advise me any precaution which I may have to adhere to avail this benefit.

[YAGAY andSUN]

Dear Sir/Ma'am,

For claiming deemed export duty drawback, you shall get brand rates fixed by DC/AC, wherever All Industry Rates of Drawback are not available.  In respect of supplies made under paragraph 8.2(c) of FTP,supplier shall be entitled to the benefits listed in paragraphs 8.3(a), (b) and (c) of the Policy, whichever is applicable. Supply of goods will be eligible for refund of terminal excise duty in terms of para 8.3(c) of FTP, provided recipient of goods does not avail CENVAT credit / rebate on such goods. Similarly, supplies will be eligible for deemed export drawback in terms of para 8.3(b) of FTP on Central Excise paid on inputs / components, provided CENVAT credit facility/ rebate has not been availed by applicant. Such supplies will however be eligible for deemed export drawback on customs duty paid on inputs / components.

Regards,

TeamYAGAY & SUN

(Indirect Tax Consultants)

[Arti Gupta]

Thanks for the prompt reply.

My query is specific to the deemed export duty drawback on Customs Duty Paid for the supplies made under 8.2(f).Mainly my queries are as follows:

(1)The application of Drawback will be submitted to DGFT or Customs?

(2)The drawback amount will be provided by DGFT or the Customs??

(3)Any precautions at the time of import of the raw materials/components??

(4)While raising the invoice for the export product for the Deemed Export any special attention is required?

(5)Is endorsement by RA on the Authorization is mandatory to avail the deemed export duty drawback.

(6) Any other precautions.

Thanks in advance.

AI Summary

Deemed export duty drawback requires non availment of CENVAT for excise benefits and brand rate fixation where standard rates absent. Where All Industry Rates are unavailable, brand rates for deemed export duty drawback are fixed by the Deputy/Assistant Commissioner. Supplies under the specified FTP provisions qualify for refund of terminal excise duty only if the recipient does not avail CENVAT credit or rebate; they qualify for deemed export drawback on central excise only if the applicant has not availed CENVAT credit or rebate. Such supplies remain eligible for deemed export drawback on customs duty paid on inputs/components.