https://www.taxtmi.com/circulars?id=55029 The amendment substitutes paragraph 2(iii)(e) of Instruction No. 9 to require a disclaimer certificate when a developer claims drawback under Column A All Industry Rate because CENVAT facility has not been availed, and to state that no disclaimer certificate is required when a developer claims under Column B All Industry Rate because CENVAT facility has been availed. en-us Mon, 31 Oct 2016 00:00:00 +0530 Thu, 03 Nov 2016 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55029 The amendment substitutes paragraph 2(iii)(e) of Instruction No. 9 to require a disclaimer certificate when a developer claims drawback under Column A All Industry Rate because CENVAT facility has not been availed, and to state that no disclaimer certificate is required when a developer claims under Column B All Industry Rate because CENVAT facility has been availed. Circulars SEZ Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55029