FTP - Refund of Terminal Excise Duty - Recipient Can also Claim

By Vijay Kumar

PARA 8.3.1(i) of the Handbook of Procedures, Vol.I, 2009-14 reads as:

An application in ANF 8, along with prescribed documents, shall be made by registered office or Head office or a branch office or manufacturing unit of supplier to RA concerned. Where applicant is branch office or manufacturing unit of a supplier, it shall furnish self-certified copy of valid RCMC. Recipient may also claim drawback benefits on production of a suitable declaration from supplier, in the format given in Annexure III of ANF 8. In case of TED refund, a declaration, in the format given in Annexure II of ANF 8, regarding non-availment of CENVAT credit, shall be given, by the recipient of goods, in addition to other prescribed documents.

Now the following sentence is added at the end of the para.

Recipient may also claim TED refund on production of a suitable disclaimer from supplier, in the format given in Annexure-IV of ANF-8

Thus, now either the recipient of the goods or the supplier of the goods can claim TED refund with appropriate disclaimer. This is effective from 1.3.2011.

DGFT Public Notice No.31 (RE 2012)/ 2009-14., Dated: November 21, 2012