DGFT Circular No. 15

 Notification number 
15 (RE-2012/2009-14)
 Date                         21st February, 2013
 Issued by 
 DGFT
 Subject                       Clarification regarding deemed export benefits for supply  against ARO/Invalidation letter            against Advance Authorisation – reg

 
Government of India
Ministry of Commerce & Industry
Department of Commerce
Udyog Bhawan

To

All Regional Authorities (RAs);

All Commissioners of Customs;Exporting Community


                 Policy Circular No.9/2009-14 dated 1.10.2009  had clarified that supply of goods against Advance Release Order (ARO) is eligible for refund of duty drawback only and not for Terminal Excise Duty (TED) and  supplies against invalidation letter is eligible for Advance Authorisation and TED refund.

 

2.            The matter has been further examined in this Directorate. Benefits available against ARO/invalidation letter in respect of Advance Authorisation are as under:

 

A.            For supply against ARO :

                (i)               Refund of Duty drawback

                (ii)              Refund of TED

 

B.            For supply against invalidation letter against Advance Authorisation (AA) :

                (i)            Ab-initio exemption from TED. (hence there would be no question of refund of TED).

                (ii)           AA/DFIA for intermediate supply.

 

3.            This issues with the approval of DGFT.

 (Jay Karan Singh)

Joint Director of Foreign Trade