Supplementary drawback claims permit exporters to seek short-paid drawback when final government rates exceed amounts already received. Supplementary drawback claims may be made under rule 16 where drawback received is less than the rate finally fixed by the Government. The application ... Summary
Customs and Central Excise Duties Drawback Rules, 2017
Supplementary drawback claims permit exporters to seek short-paid drawback when final government rates exceed amounts already received.
Supplementary drawback claims may be made under rule 16 where drawback received is less than the rate finally fixed by the Government. The application must provide exporter, export-goods, shipping bill, vessel, existing drawback and additional claim particulars, and reasons for the claim. The claimant must declare that duties paid on raw materials used in exported goods have not been claimed as rebate, and must submit supporting rate communications, relevant evidence, prescribed documents, and a calculation sheet.
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