The supplier to advance licence / dfrc holders shall be entitled to:-

1. Advance Licence For Intermediate Supply.

If the supplier has made the supplies against Advance Release Order (ARO) or Back to Back Letter of Credit issued against Advance licence , he shall be entitled to:-

1. Deemed Exports Drawback and

2. Terminal Excise Duty Refund.

However in such cases where Advance Release Order (ARO) or Back to Back Letter of Credit has been issued against DFRC, he shall be entitled only to:-

1. Deemed Exports Drawback