DTA Clearance of Goods Procured by EOUs/EPZ/SEZ/EHTP/STP units from Indigenous Sources- Charging of Duty- Regarding

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....P units from Indigenous Sources- Charging of Duty- Regarding I am directed to invite your attention to the above subject and to say that a doubt has been raised regarding payment of duty on DTA sale of those goods in respect of which deemed export benefits have been availed of and which are transfer/sold back to the DTA by the EOUs/EPZ/SEZ/ETHP/STP units. 2. As per the provisions of Export and I....

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....ced that in some cases, especially in case of failure to utilise the goods or at the time of de-bonding etc., the EOUs/EPZ/SEZ/STP/EHTP units clear such goods back to DTA on payment of normal central excise duty. However, the deemed export benefits, which are availed of by the DTA supplier or the EOU/EPZ/STP/EHTP/SEZ unit on production of suitable disclaimer from the DTA unit against the goods are....

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....ificate from the jurisdictional Development Commissioner to the effect that the deemed export benefits availed of against such goods at the time of their procurement have been paid back. In cases, where no deemed export benefits have been availed of at the time of procurement of such goods by EOUs/EPZ/STP/EHTP/SEZ units, a certificate to this effect from the jurisdictional Development Commissioner....