Rule 5 - Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback
Customs and Central Excise Duties Drawback Rules, 2017
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Drawback effective date: government may fix period and permit retrospective allowance tied to input duty changes. The Central Government may specify the period during which a determined or revised drawback amount or rate remains in force; retrospective allowance requires notification in the Official Gazette and must not be earlier than the date of changes in duty rates on inputs used in the export goods; applicable drawback entitlement is governed by the relevant statutory provisions of the Customs law.
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.
Drawback effective date: government may fix period and permit retrospective allowance tied to input duty changes.
The Central Government may specify the period during which a determined or revised drawback amount or rate remains in force; retrospective allowance requires notification in the Official Gazette and must not be earlier than the date of changes in duty rates on inputs used in the export goods; applicable drawback entitlement is governed by the relevant statutory provisions of the Customs law.
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