Brand rate fixation: revised simplified scheme grants provisional drawback authorisation subject to post facto verification and potential revision. A Revised Simplified Scheme allows specified eligible exporters to file standardized brand rate drawback applications and receive provisional brand rate letters to claim drawback pending departmental post facto verification. Eligibility is restricted to five defined exporter categories; applications must include prescribed DBK schedules, original duty payment documents and supporting certifications. Provisional rates are subject to revision or revocation after verification, excess payments are recoverable, and misrepresentation may lead to revocation and temporary debarment from the scheme.