Duty drawback revision allows supplementary exporter claims with specified declarations and a repayment obligation for excess payments. Exporters may file supplementary drawback claims for specified entries by submitting a letter declaring exporter name and address, shipping bill number and date, the applicable drawback table serial/sub serial reference, the previously obtained drawback amount with supporting receipt or challan (provisional or final), the difference claimed, and a declaration to repay or adjust any excess amount; such a letter may be accepted if the claim is otherwise in order. The circular also amends an identified serial/sub serial entry in the drawback table.
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.
Duty drawback revision allows supplementary exporter claims with specified declarations and a repayment obligation for excess payments.
Exporters may file supplementary drawback claims for specified entries by submitting a letter declaring exporter name and address, shipping bill number and date, the applicable drawback table serial/sub serial reference, the previously obtained drawback amount with supporting receipt or challan (provisional or final), the difference claimed, and a declaration to repay or adjust any excess amount; such a letter may be accepted if the claim is otherwise in order. The circular also amends an identified serial/sub serial entry in the drawback table.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.