TaxTMI 
TaxTMI 
DEEMED EXPORTS
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.... In respect of supply of capital goods under paragraph 8.2 (c) of FTP, supplier shall produce a certificate from EPCG Authorisation holder evidencing supplies / receipt of manufactured capital goods. 8.2.4 In respect of supplies under categories mentioned in paragraphs 8.2(d), (e), (f), (g), (i) and (j) of FTP application for advance authorisation shall be accompanied with a Project Authority Certificate in Appendix 27. Payment against such supplies shall be certified by Project Authority concerned as in Appendix 22C. Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund/ Exemption from payment of Terminal Excise Duty. 8.3.1 Procedure for claiming benefits under paragraph 8.3 (b) and (c) of FTP shall be as unde....
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.... (j) of FTP, claim may be filed either on the basis of proof of supplies effected or payment received. Claims should be filed within a period of twelve months from date of receipt of supplies by project authority or from date of receipt of the payment as per the option of applicant either against a particular project or all the projects.. Claims may also be filed where part payments have been received. 100% TED refund may be allowed after 100% supplies have been made physically and payment received at least up to 90%. However, grant of deemed export duty draw back will be limited to the extent of payment received. 8.3.2 For claiming exemption from payment of terminal excise duty, procedure prescribed by Central Excise authority shall be ....
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....tractor and issue payment certificate as in Appendix 22-C as Form 1-C. However, for supplies under paragraph 8.2(d), (e), (f), (g) and (j), payment certificate from main contractor shall not be insisted for refund of Terminal Excise duty. Deemed exports benefits to sub-contractor would be available to the extent of goods that are manufactured and supplied by him or outsourced from other manufacturers, for value as indicated in Appendix 22-C of HBP v1. ------------------------------------ Note : 1. Has been substituted vide Public Notice No. 102 (RE-2007)/2004-2009 dated 16-01-2008 before it was read as, "In case of supplies under paragraph 8.2(a), (b) & (c), claim shall be filed against receipt of payment through normal banking channel ....