Drawback entitlement for garment exporters: higher rate permitted on declarations of non availment of Cenvat, subject to verification. Exporters of woven garments may claim a higher All Industry Rate of drawback where Cenvat is not availed, by declaring supporting manufacturers/job-workers on Shipping Bills and submitting prescribed declarations (Annexures I and II) certifying non-registration with Central Excise, non-payment of excise duty, and non-availment of Cenvat. Customs will allow the higher rate based on these declarations, subject to quarterly random verification by jurisdictional Central Excise officers and recovery of excess drawback if misdeclaration is found.
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.
Drawback entitlement for garment exporters: higher rate permitted on declarations of non availment of Cenvat, subject to verification.
Exporters of woven garments may claim a higher All Industry Rate of drawback where Cenvat is not availed, by declaring supporting manufacturers/job-workers on Shipping Bills and submitting prescribed declarations (Annexures I and II) certifying non-registration with Central Excise, non-payment of excise duty, and non-availment of Cenvat. Customs will allow the higher rate based on these declarations, subject to quarterly random verification by jurisdictional Central Excise officers and recovery of excess drawback if misdeclaration is found.
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