Procedure for Reimbursement of Duty (RoD) in lieu of drawback for supply of goods to SEZ Developers against Indian Rupees - Amendments
INSTRUCTION No. 9 dated 18th February, 2009 of the Department of Commerce prescribed the for Reimbursement of Duty (RoD) in lieu of drawback against supply of goods to SEZ Developers:-
As per Para 2(iii)(e) of the procedure, the Developer was required to submit a Disclaimer Certificate from DTA supplier on letter head that no CENVAT on raw material has been availed.
By Instruction No. 77 dated 06.08.2013, this was amended to read as: Disclaimer Certificate from DTA supplier on letter head that no CENVAT on raw material has been availed. However, if the DTA supplier has availed of CENVAT credit on inputs to a certain extent then it shall furnish a certificate to the Developer indicating the exact amount claimed. The Developer may make a claim for Reimbursement of Duty after adjusting the CENVAT credit already availed.
Now this is amended to read as:
(a) In case developer claiming drawback under All Industry Rate under Column A of Drawback schedule "when CENVAT facility has not been availed" the disclaimer certificate is required.
(b) In case developer claiming drawback under All Industry Rule under Column B of Drawback schedule "when CENVAT facility has been availed" disclaimer certificate is not required.