Reimbursement of Duty in Lieu of Drawback in Partial Cenvat Credit Cases

[SEZ Instruction No. 77 dated 6th August 2013]

Subject: Amendment to the 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 this Department’s Instruction No. 9 dated 18th February, 2009 of this Department on the subject mentioned above and to say that para 2 (iii) (e) of the said instruction has been substituted by the following:

2(iii) (e) “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 Duly after adjusting the CENVAT credit already availed.”