Refund claim of Duty piad goods sent to the nuclear Mega power projects.

[Deepak Bhardwaj]

We Have supplied capital Goods falling Chapter heading 84264100 to Mega power projects on october 2014 ,now we want to claim the duty paid under notification no 12/12 Cus dated 17.3.2015 ,please tell me the list of documents which is required to claim the TED duty refund from DGFT.

[B. Naga Rami Reddy]

Sir,

Question is not clear as on one hand you are mentioning Customs Notfn No. 12/12-Cus to give an impression that goods supplied are imported goods. On the other hand you intend to claim refund of terminal excise duty which is paid on domestic goods..

If you have paid excise duty, it is not clear why excise duty was paid in the first place when there is an exemption under Notfn No.12/2012-CE,Sl.No 338 and condition No.43 for supply of goods to Mega power projects,

AI Summary

Exemption under notification may preclude terminal excise duty refund; clarify import versus domestic status before claiming.
Claim for refund of duty paid on capital goods supplied to large power projects is complicated by ambiguity whether goods were imported or domestic; entitlement depends on whether excise duty was payable given an exemption under Notfn No.12/2012-CE (Sl. No. 338, condition No. 43) for supplies to mega power projects, so the claimant must clarify the legal regime and reason for payment before seeking a TED refund from DGFT.