Declaration requirement for excise refunds: recipient and supplier declarations now mandatory for TED and deemed export drawback claims. Applicants seeking refund of Terminal Excise Duty must submit a declaration from the recipient in Annexure II of ANF 8 confirming no CENVAT credit/rebate was availed; applicants seeking deemed export drawback on Central Excise duty must submit a declaration from the supplier in Annexure III of ANF 8 confirming no CENVAT credit/rebate was availed by the supplier; supplies remain eligible for deemed export drawback on customs duty paid on inputs/components.
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.
Declaration requirement for excise refunds: recipient and supplier declarations now mandatory for TED and deemed export drawback claims.
Applicants seeking refund of Terminal Excise Duty must submit a declaration from the recipient in Annexure II of ANF 8 confirming no CENVAT credit/rebate was availed; applicants seeking deemed export drawback on Central Excise duty must submit a declaration from the supplier in Annexure III of ANF 8 confirming no CENVAT credit/rebate was availed by the supplier; supplies remain eligible for deemed export drawback on customs duty paid on inputs/components.
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