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358 EXCISE LAW TIMES [ Vol. 372

20. Chapter 8 of the Hand Book which deals with the deemed exports
provides in para - 8.3.1 as under :-
“8.3.1 Procedure for claiming Deemed Export Drawback & Terminal
Excise Duty Refund/Exemption
Procedure for claiming benefits under paragraphs 8.3(b) and (c) of FTP
shall be as under :-
(i) An application in ANF-8, along with prescribed documents,
shall be made by Registered office or Head office or a branch
office or manufacturing unit of supplier to RA concerned.
Where applicant is branch office or manufacturing unit of a
supplier, it shall furnish self certified copy of valid RCMC. Re-
cipient may also claim drawback benefits on production of a
suitable declaration from supplier, in the format given in An-
nexure III of ANF-8. In case of TED refund, a declaration, in
the format given in Annexure II of ANF-8, regarding non-
availment of CENVAT credit, shall be given, by the recipient
of goods, in addition to other prescribed documents.
(ii) In case of supplies under paragraphs 8.2(a), (b) & (c) of FTP,
claim shall be filed against receipt of payment through normal
banking channel as in Appendix 22B. Claims should be filed
within a period of twelve months from the date of payment. In
cases where payment is received in advance, last date for
submission of application may be correlated with date of sup-
ply instead of date of receipt of payment. Claim can be filed
‘Invalidation Letter/ARO wise’ against individual authorisa-
tions within the time limit as specified above. 100% TED re-
fund any be allowed after 100% supplies have been made
physically and payment received at least up to 90%. However,
grant of deemed export duty drawback will be limited to the
extent of payment received.
(iii) In respect of supplies under paragraph 8.2(b) of FTP, where
supplier wants to claim benefits from RA, RA shall allow
deemed export benefits to DTA supplier, on receipt of certi-
fied copies of Central Excise attested invoice as proof of sup-
plies made and/or Central Excise attested CT-3 form and
proof of validity of LOP.
For supply of High Speed Diesel/Furnace Oil from Depots of
domestic oil Public Sector Undertakings under Para 8.2(b) of
FTP, terminal excise duty shall be refunded on the basis of du-
ty paid certificate issued by concerned domestic oil Public Sec-
tor Undertaking in the format given in Annexure I to ANF-8.
Duty refund will be allowed for quantity of HSD/Furnace oil
procured by EOU/EHTP/STP/BTP unit for its production ac-
tivities, as certified by concerned DA/Bond authorities.
(iv) In respect of supplies under categories mentioned in para-
graphs 8.2(d), (e), (f), (g), (h), (i) & (j) of FTP, claim may be
filed either on the basis of proof of supplies effected or pay-
ment received. Claims should be filed within a period of
twelve months from date of receipt of supplies by project au-
thority or from date of receipt of the payment as per the op-
tion of applicant, either against a particular project or all the
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