Cenvat non availment declaration allows higher duty drawback for knitted garment exports, subject to verification and refund obligations. Knitted garment exporters may claim the higher All Industry Rate of Drawback by furnishing the prescribed exporter and supporting manufacturer/job worker declarations instead of CENVAT non availment certificates; this facility applies to exports from the date Central Excise levy on knitted garments commenced. Commissioners of Customs must verify declarations per the earlier circular's procedure, settle pending cases accordingly, and issue public notices and standing orders. Declarations require statements of non registration with Central Excise, non payment of duty, and non availment of CENVAT, and an undertaking to refund excess drawback if CENVAT is later found to have been availed.
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.
Cenvat non availment declaration allows higher duty drawback for knitted garment exports, subject to verification and refund obligations.
Knitted garment exporters may claim the higher All Industry Rate of Drawback by furnishing the prescribed exporter and supporting manufacturer/job worker declarations instead of CENVAT non availment certificates; this facility applies to exports from the date Central Excise levy on knitted garments commenced. Commissioners of Customs must verify declarations per the earlier circular's procedure, settle pending cases accordingly, and issue public notices and standing orders. Declarations require statements of non registration with Central Excise, non payment of duty, and non availment of CENVAT, and an undertaking to refund excess drawback if CENVAT is later found to have been availed.
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