Removal of dutiable goods to DTA against EPCG Invalidation letter

[deepak kalambate]

Dear Sir,

We have received Invalidation letter (issued by DGFT) in our name for supplying capital goods in local market.

Please Let us know procedure for removal of dutiable goods in local market without payment of duty against EPCG Authorisation (Invalidation letter).

Regards,

Deepak

AI Summary

Excise duty liability arises on domestic supplies under EPCG invalidation; manufacturer pays and TED refund may be claimed.
Removal of goods to DTA against an EPCG invalidation letter is subject to Central Excise duty payable by the manufacturer at clearance; the invoice must record supply against the EPCG invalidation/authorisation. Either the manufacturer or the recipient may claim Terminal Excise Duty refund from the jurisdictional DGFT under Chapter 5 of the FTP 2015-20. Customs exemption applies to imports under EPCG, but no general excise exemption exists for domestic procurement under invalidation, save for International Competitive Bidding exceptions.