Refund of Terminal excise Duty – Simplification or..?

By Vijay Kumar

DGFT has amended the Form ANF 8 with regard to refund of terminal excise duty.

As per Sl No. 23 of the Form, Central Excise Invoice and corresponding ER-1/ER-3 showing amount of Terminal Excise Duty paid or self certified Invoice showing the amount of Terminal Excise Duty paid, had to be submitted.

Now this is changed to, Central excise attested invoices with corresponding ER-1/ER-3 showing amount of Terminal Excise Duty paid . Who will attest?

As per Guideline 2a, “ Supply invoices certified by Project Authority or self certified or excise attested invoices.” had to be submitted.

Now this is changed to,

Supply invoices certified by Central excise..

And 2e stipulated Original input stage Invoices with corresponding ER-1/ER-3 duly certified by Excise authorities or self certified invoice showing the Terminal Excise Duty paid.

Now this is changed to,

Original input stage invoices with corresponding ER-1/ER-3 duly certified by Central excise authorities showing the Terminal excise duty paid.

As per guideline 3d, Original input invoices with corresponding ER-1/ER-3 duly certified Central excise authorities or self-certified invoices showing payments of excise duty in support of the details shown in DBK-III and DBK-IIIA in the format given in Appendix 35, had to be submitted for claiming brand rate of drawback.

Now it is,

Original input invoices with corresponding ER-1/ER-3 duly certified by Central excise authorities showing payments of excise duty in support of the details shown in DBK-III and DBK-IIIA in the format given in Appendix 35.

DGFT Public Notice No. 28 /2008– dated 9th June, 2008