Brand rate fixation for duty drawback permits ANF filing when All Industry Rate unavailable or lower, with supplier disclaimer. The Handbook amendment allows fixation of a brand rate for duty drawback where the All Industry Rate is unavailable or lower than duties actually paid; applicants must submit an ANF application with prescribed documents and produce a supplier disclaimer plus a self-declaration in Appendix 22C confirming non availment of CENVAT credit.
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.
Brand rate fixation for duty drawback permits ANF filing when All Industry Rate unavailable or lower, with supplier disclaimer.
The Handbook amendment allows fixation of a brand rate for duty drawback where the All Industry Rate is unavailable or lower than duties actually paid; applicants must submit an ANF application with prescribed documents and produce a supplier disclaimer plus a self-declaration in Appendix 22C confirming non availment of CENVAT credit.
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