Duty drawback entitlement for garment exporters hinges on declarations of non-availment of Cenvat and verification procedures. Manufacturer exporters may furnish a declaration (Annexure-I) that they have not paid Central Excise duty and have not availed Cenvat; Commissioners shall verify these declarations with Central Excise authorities per the procedure in Circular No.54/2001-Cus. Exporters and supporting manufacturers/job workers must submit the prescribed Annexure-II declaration that no Central Excise duty was paid and no Cenvat was availed for garments supplied to the exporter; exclusivity restrictions on job workers have been removed, but mis-declaration will result in recovery of excess drawback. The Circulars apply to past exports and pending claims may be processed on submission of these declarations.
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 entitlement for garment exporters hinges on declarations of non-availment of Cenvat and verification procedures.
Manufacturer exporters may furnish a declaration (Annexure-I) that they have not paid Central Excise duty and have not availed Cenvat; Commissioners shall verify these declarations with Central Excise authorities per the procedure in Circular No.54/2001-Cus. Exporters and supporting manufacturers/job workers must submit the prescribed Annexure-II declaration that no Central Excise duty was paid and no Cenvat was availed for garments supplied to the exporter; exclusivity restrictions on job workers have been removed, but mis-declaration will result in recovery of excess drawback. The Circulars apply to past exports and pending claims may be processed on submission of these declarations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
