Drawback shipping bill in which the higher composite All Industry Rate applicable when Cenvat facility has not been availed is claimed – Processing at the time of export - regarding.
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All Industry Rate claim procedures: non-availment of Cenvat certificate must be recorded at export to claim higher drawback. Claims for the higher composite All Industry Rate require the Non-Availment of Cenvat Certificate to be recorded in the EDI document list for the shipping bill to proceed to Let Export Order; otherwise the shipping bill must be amended to claim the lower AIR. The Board notes misuse where the system entry incorrectly shows the certificate as available while departmental comments record later verification, resulting in higher-rate processing and risking revenue, and directs strict adherence to EDI checks and export-time verification.
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.
All Industry Rate claim procedures: non-availment of Cenvat certificate must be recorded at export to claim higher drawback.
Claims for the higher composite All Industry Rate require the Non-Availment of Cenvat Certificate to be recorded in the EDI document list for the shipping bill to proceed to Let Export Order; otherwise the shipping bill must be amended to claim the lower AIR. The Board notes misuse where the system entry incorrectly shows the certificate as available while departmental comments record later verification, resulting in higher-rate processing and risking revenue, and directs strict adherence to EDI checks and export-time verification.
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