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<h1>Board Clarifies No Need for Duty Proof in Drawback Claims, Seeks Feedback on Potential Rule 3 Amendment.</h1> The circular addresses concerns raised by Export Promotion Councils regarding delays in drawback disbursements due to certain Custom Houses requiring evidence of duty payments and import of inputs for individual consignments. The Board clarifies that the All Industry Rate (AIR) of Drawback is based on average consumption and duty incidence, not specific to individual exporters or consignments. Therefore, field formations should not demand proof of actual duties or input nature when exporters file declarations under Rule 12(1)(a)(ii). The Board seeks feedback on whether Rule 3 requires amendment, requesting reports on practices and suggestions by 15th May 2001.