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of <h1>EPCG duty exemption schemes allow drawback claims at All Industry Rate for CVD-paid imports without cenvat credit</h1> The circular clarifies procedures for EPCG/duty exemption schemes and DFRC scheme operations. Under paragraph 2(vi), drawback can be claimed at All Industry Rate equivalent to central excise duty portion for inputs imported and cleared on CVD payment under DFRC scheme, provided no cenvat credit was taken. Alternatively, exporters may claim Brand rate drawback. Brand rate drawback is also available for materials not imported under DFRC scheme. Under paragraph 3.1, exporters seeking drawback benefits under DFRC schemes must file 'DFRC cum Drawback Shipping Bill.' Field formations are directed to issue standing orders and trade notices for staff guidance and public information, with copies forwarded to the Joint Secretary (Drawback). This circular addresses field formation doubts regarding earlier circular provisions and establishes clear operational procedures.
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