11 March 2009
We have supplied to one SEZ after 10.02.2006 without charging ED / ST, and received payment in INR. We have not taken any advance license for the supplies. Now we want to claim DBK / DEPB for the same. Please guide us, can we claim the same. If so, what document we require to claim the benefit and time frame to claim. If bill of export is not available, what is the procedure to claim the benefit. Can any other documents e.g. ARE1 will solve the purpose ??
Because : - DGFT Notification No. 42 dated 18/9/08, permitting DEPB benefits for supply of goods from DTA to SEZ developers /Codevelopers against Indian rupee.
In addition, the exporter shall also be entitled for DEPB benefit in case payment is made in Indian Rupees by SEZ Developer / Co-Developer for supplies received w.e.f 10.2.2006.
Also note that the last consignment sent to the concerned SEZ during December 2008.
CAclubindia
