Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
This public notice notifies the procedure for filing Annual RoDTEP Return (ARR) to assess taxes/duties incurred on inputs used in export production. Key points are: Exporters with RoDTEP claims exceeding Rs. 1 crore annually must file ARR by March 31 of next financial year. Non-filing will lead to denial of RoDTEP benefits after grace period. Delayed filing attracts composition fees. Records substantiating duty remission claims in ARR must be maintained for 5 years. ARR filings may be scrutinized to revise RoDTEP rates or recover excess claims. The format for submitting ARR data product-wise is provided, capturing details like taxes paid on inputs, transportation, electricity, fuel, stamp duty etc.
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