Terminal Excise Duty Refund

[Asked by Guest]

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

Terminal excise duty refund denied when domestic supply was not against EPCG authorization at time of purchase.
Entitlement to Terminal Excise Duty refund depends on whether the domestic supply was made against an EPCG authorisation at the time of supply; deemed export treatment and TED refund claims must be filed with the Regional DGFT authority using ANF 8 and supporting documents, and TED will not apply where EPCG authorisation was obtained only after the purchase. Cenvat credit may be considered only if the machine is used in manufacturing dutiable goods.