Repeal and saving for drawback rules preserves pending drawback applications and claims under the earlier regime. On commencement of the Customs and Central Excise Duties Drawback Rules, 2017, the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 cease to operate. Pending applications for determination or revision of drawback and pending claims for drawback on goods exported before commencement are to be disposed of under the 1995 Rules as if the new rules had not been made. Existing drawback amounts or rates cease to apply to goods exported on or after commencement.
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.
Repeal and saving for drawback rules preserves pending drawback applications and claims under the earlier regime.
On commencement of the Customs and Central Excise Duties Drawback Rules, 2017, the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 cease to operate. Pending applications for determination or revision of drawback and pending claims for drawback on goods exported before commencement are to be disposed of under the 1995 Rules as if the new rules had not been made. Existing drawback amounts or rates cease to apply to goods exported on or after commencement.
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