All Industry Rate drawback permitted pending brand rate fixation to ease exporters' cashflow; differential to be sanctioned later. Exporters who apply under Rule 7 for fixation of a brand rate may be permitted immediate duty drawback at the All Industry Rate from the Duty Drawback Table pending brand-rate determination, with the differential between the All Industry Rate and the later fixed brand rate to be sanctioned subsequently. Implementation requires public notices and standing orders, and exporter declarations confirming manufacturer/merchant status, non-registration with Central Excise, no Central Excise duty paid on the goods, and no availing of Cenvat.
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Provisions expressly mentioned in the judgment/order text.
All Industry Rate drawback permitted pending brand rate fixation to ease exporters' cashflow; differential to be sanctioned later.
Exporters who apply under Rule 7 for fixation of a brand rate may be permitted immediate duty drawback at the All Industry Rate from the Duty Drawback Table pending brand-rate determination, with the differential between the All Industry Rate and the later fixed brand rate to be sanctioned subsequently. Implementation requires public notices and standing orders, and exporter declarations confirming manufacturer/merchant status, non-registration with Central Excise, no Central Excise duty paid on the goods, and no availing of Cenvat.
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