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Application has to be filed for claiming interest if Terminal Excise Duty (TED)/ Duty Drawback/ Central Sales Tax (CST) due to a claimant is not paid within a period of one month from the date of final approval of claim by the Regional Authority (RA)/ Development Commissioner (DC), Special Economic Zone (SEZ).
The principal notification No.6/2006-Central Excise dated the 1st March, 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006 and was last amended vide notification No. 6/2008-Central Excise, dated the 1st March, 2008 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 134(E), dated the 1st March, 2008.
Note: The principal notification No.21/2002-Customs, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended vide notification No.42/2008-Customs, dated the 1st April, 2008 published vide number G.S.R.259(E), dated the 1st April, 2008.
