Brand rate Reimbursement in SEZ Cases
[SEZ Instruction No. 86 dated 31st October 2016]
Subject: Amendment to Instruction No. 9 regarding Procedure for Reimbursement of Duty (RoD) in lieu of drawback for supply of goods to SEZ Developers against Indian Rupees.
I am directed to refer to the subject cited above and to state that Instruction No. 77 dated 6th August, 2013 (amending para 2(iii) (e) of original instruction No. 9 dated 18th February 2009) stands withdrawn.
2. Further, para 2(iii) (e) of the Instruction No. 9 dated 18th February, 2009 has been substituted as under:-
(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.
3. This issues with the approval of Competent Authority.