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of <h1>Drawback Claims Require Specific Certifications for Non-Availment of Modvat Credit Under Excise Rules</h1> Drawback claims involving non-availment of Modvat credit require specific certification procedures depending on the exporter's status and the nature of goods. Manufacturer-exporters under Central Excise control must produce certified AR-4 Forms or biannual certificates from the Assistant Commissioner confirming no Modvat credit was availed on inputs. For unconditionally exempt goods, self-declarations may suffice, supplemented by Trade Notices listing exempt items. Manufacturer-exporters outside excise control or in unregistered sectors may submit self-declarations or certificates from relevant associations. Merchant exporters must provide certificates for supporting manufacturers, but if goods are procured from the open market, drawback benefits are limited to Customs allocation only, excluding Central Excise allocations. The circular emphasizes streamlined certification to avoid repetitive documentation for each shipment while ensuring compliance with Modvat non-availment requirements.
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