No need of certificate from Central Excise Authorities.
As per DGFT PN No. 32/2004-05 dated 15.12.2004, for claiming refund of Terminal excise duty, a Non-availment of CENVAT credit Certificate from the Jurisdictional Excise Authority of the recipient of goods, where CENVAT credit is available on the goods supplied, had to be produced. Now by PN No. 44/2004-05, this certificate is not required and a self certificate is enough. The PN also clarifies supplies will be eligible for deemed export drawback on the Central Excise paid on inputs/components, provided CENVAT credit facility/rebate has not been availed by the applicant. However, such supplies will be eligible for deemed export drawback on the customs duty paid on the inputs/components. The deemed export benefits can be claimed either from the Development Commissioner or the Licensing Authority.
The PN No. 32 had also stipulated that “such claims shall be filed within a period of 6 months from the end of monthly/quarterly/half yearly period reckoned from the date of receipt of the supplies by the project authority or from the date of receipt of the payment as per the option of the applicant” . Now the DGFT clarifies that this condition applies only to supplies made after 15.12.2004 - Policy Circular No 14/2004-05.