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of <h1>Exporters Must Submit 'Non-Availment of Cenvat Certificate' for Higher Duty Drawback AIR to Avoid Revenue Risks.</h1> The circular addresses the procedure for processing drawback shipping bills when claiming a higher composite All Industry Rate (AIR) for duty drawback, applicable when the Cenvat facility is not availed. It mandates that exporters must provide a 'Non-Availment of Cenvat Certificate' for the shipping bill to proceed to the Let Export Order (LEO) stage. If the certificate is unavailable, the shipping bill must be amended to claim a lower AIR rate. The circular highlights issues where this amendment was bypassed, risking revenue, and emphasizes strict adherence to the prescribed procedure to prevent such occurrences.
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