The Directorate General of Foreign Trade (DGFT) reviewed procedural difficulties and jurisdictional ambiguity in claiming deemed export benefits, particularly for TED refund and duty drawback.

The procedure for claiming deemed export benefits has been rationalised. Claims for refund of Terminal Excise Duty (TED) and deemed export duty drawback are now governed by revised general provisions replacing earlier fragmented procedures. Applications must be filed online by the supplier or recipient holding IEC, and physical submission of documents has been dispensed with except where specifically required.

Jurisdiction has been clearly demarcated. Claims relating to supplies made to EOUs, Advance Authorisation, EPCG, or other notified categories must be filed with the Jurisdictional Development Commissioner or RA/SEZ, as applicable, instead of multiple authorities. It is clarified that only one category of supply can be covered in a single application.

Eligibility conditions and timelines have been tightened. Claims can be filed only after full realisation of payment for supplies. Where supplies are made under Para 7.02 of FTP, the revised timelines and conditions prescribed in HBP will apply. The revised ANF-7A has been notified with additional declarations, disclosures, and document requirements to ensure uniformity and prevent double benefits.