KYC to be submitted while claiming for TED Refund

[Guest]

Dear All,

I am little confused on documents to be submitted along with ANF 7A for claiming TED refund by recipient of Goods, where in recipient claiming TED benefit is not registered with Central Excise and he has paid all the excise duty to the supplier. As per Circular No. 15/2008-Customs dated 26.9.2008, which says that In case of recipient units, not registered with Central Excise, a certificate evidencing the receipt of goods may be issued by the Chartered Accountant/Chartered Engineer. Central Excise officers are not required to issue any certificate in such cases.

But on doing the same, DGFT had issued us the discrepancy letter stating submission of Excise Certificate (proofing submission of excise) which is not possible in our case and as per the said circular we are not required ti submit any Central Excise certificate.

Please advice.

Regards

Sourabh Sharma

 

[KASTURI SETHI]

Ministry of Finance and Ministry of Commerce both are separate departments. Customs is under Ministry of Finance and DGFT is under Ministry of Commerce. Both have their own instructions.

AI Summary

KYC requirement for TED refund: DGFT sought an excise payment certificate despite circular permitting CA/CE certification, and ministries differ. KYC for TED refund considers recipients not registered with Central Excise who paid duty to suppliers; Circular No. 15/2008-Customs allows a Chartered Accountant or Chartered Engineer to certify receipt of goods instead of a Central Excise officer's certificate. The reported problem is DGFT issuing a discrepancy letter requesting an excise payment certificate that the recipient cannot supply, highlighting divergent documentary requirements between Customs (Ministry of Finance) and DGFT (Ministry of Commerce).