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No. 77 dated 6th August, 2013 (amending para 2(iii) (e) of original instruction No. 9 dated 18th February 2009) stands withdrawn.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.

FI.No. D.6/35/2011-SEZ