https://www.taxtmi.com/circulars?id=3624 Supply of goods qualifies for refund to Terminal Excise Duty only if the recipient has not availed CENVAT credit/rebate; deemed export drawback on central excise paid on inputs/components is available only where CENVAT credit/rebate has not been availed by the applicant, while deemed export drawback on customs duty for inputs/components remains available. Claims may be filed with the Development Commissioner or the Licensing Authority, and when the Licensing Authority allows benefits it must notify the Development Commissioner with invoice details. Applications must include recipient and applicant self-declarations regarding non availment of CENVAT and excisability. en-us Fri, 14 Jan 2005 00:00:00 +0530 Sun, 30 Dec 2007 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3624 Supply of goods qualifies for refund to Terminal Excise Duty only if the recipient has not availed CENVAT credit/rebate; deemed export drawback on central excise paid on inputs/components is available only where CENVAT credit/rebate has not been availed by the applicant, while deemed export drawback on customs duty for inputs/components remains available. Claims may be filed with the Development Commissioner or the Licensing Authority, and when the Licensing Authority allows benefits it must notify the Development Commissioner with invoice details. Applications must include recipient and applicant self-declarations regarding non availment of CENVAT and excisability. Circulars DGFT Fri, 14 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3624