KYC to be submitted while claiming for TED Refund

[Sourabh Sharma]

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

 

AI Summary

Clarification Sought on TED Refund Documentation: Chartered Accountant Certificate vs. Excise Certificate Requirement per Circular No. 15/2008-Customs. A participant raised a query regarding the necessary documentation for claiming a TED refund when the recipient of goods is not registered with Central Excise but has paid the excise duty to the supplier. According to Circular No. 15/2008-Customs, a certificate from a Chartered Accountant or Chartered Engineer should suffice, without needing a Central Excise certificate. However, the DGFT issued a discrepancy letter requesting an Excise Certificate. A respondent clarified that the Ministry of Finance and the Ministry of Commerce operate separately, each with its own guidelines, which may lead to such discrepancies.