DGFT should consider re-credit of advance authorisations in some cases

Where irrefutable evidence is available to show that 'certificate of supplies' or 'invalidation letter' has not been utilized, fully or partly, there ought to be no hesitation in granting re-credit

For procurement of our raw material duty free from a Special Economic Zone (SEZ) unit, we had obtained ‘certificate of supplies’ for an item after invalidating our advance authorisation for import of that item, in accordance with Para 4.35(d) of the Handbook of Procedures (HBP). After supplying part quantity, the SEZ unit is unable to supply the item and so, the ‘certificate of supplies’ remains partly unutilised. We have obtained certificate of non-utilization from the SEZ Customs and submitted to the JDGFT for re-credit of the advance authorisation. However, the JDGFT says that there is no provision to give re-credit