Pending drawback claims for pre-commencement exports are governed by the new rules, with a three-month filing window. Pending drawback claims relating to goods exported before commencement of the Rules, but not disposed of by that date, are to be dealt with under the new Rules. For goods exported under a claim for drawback under section 74 before commencement where no claim was filed, the exporter may file the claim within three months from commencement in the manner prescribed by rule 5.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pending drawback claims for pre-commencement exports are governed by the new rules, with a three-month filing window.
Pending drawback claims relating to goods exported before commencement of the Rules, but not disposed of by that date, are to be dealt with under the new Rules. For goods exported under a claim for drawback under section 74 before commencement where no claim was filed, the exporter may file the claim within three months from commencement in the manner prescribed by rule 5.
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