TaxTMI 
TaxTMI 
Dear Sir
We have export to SEZ under rebate , without IEC if any objection for rebate claim pl advice
IEC CODE AND RCMC
02 Jan 2013 
2 Replies 
4348 Views Asked by
Importer Exporter Code requirement: IEC must be stated on the Bill of Export to qualify for deemed export benefits.
For exports from a DTA unit to an SEZ, the Bill of Export must include the Importer Exporter Code (IEC); this IEC entry is mandatory to avail deemed export benefits. The SEZ Rules (Rule 30) prescribe the detailed procedure and Bill of Export format. A reported instance involved filing a rebate claim without IEC and RCMC, and the guidance stresses that absence of IEC on the Bill of Export undermines entitlement to the rebate or deemed export benefits. (AI Summary)
For exports from a DTA unit to an SEZ, the Bill of Export must include the Importer Exporter Code (IEC); this IEC entry is mandatory to avail deemed export benefits. The SEZ Rules (Rule 30) prescribe the detailed procedure and Bill of Export format. A reported instance involved filing a rebate claim without IEC and RCMC, and the guidance stresses that absence of IEC on the Bill of Export undermines entitlement to the rebate or deemed export benefits. (AI Summary)