| Notification Detail :
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
INSTRUCTION NO. 77, DATED 6-8-2013
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 Duty after adjusting the CENVAT credit already availed."
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