Terminal Excise Duty Refund

[Harjinder Singh Mangat]

Dear Sir,

We are Manufacturer and exporter of Tractors and Cranes.

We indigenously procured New Machine and paid Central Excise duty, but left to obtain EPCG Authorisation. Now we want to get TED Refund of Excise Duty paid.

Kindly advise how we can proceed for the same.

AI Summary

Manufacturer Seeks Terminal Excise Duty Refund; Advised on Cenvat Credit and DGFT Consultation for Non-EPCG Licenses A manufacturer and exporter of tractors and cranes sought advice on obtaining a Terminal Excise Duty (TED) refund after paying Central Excise duty on a new machine without an EPCG Authorization. Responses highlighted that TED refunds are not applicable without prior EPCG licensing, and suggested exploring Cenvat credit, though this is not viable for excise-exempt products like tractors. Guidance included consulting the DGFT office and submitting necessary documentation. The possibility of presenting the case to a PRC Committee was also discussed, but deemed unlikely to succeed.