Drawback Disbursement: Banks must return un disbursed amounts to Customs; exporters must provide accurate bank details. Requirement for prompt handling of un-disbursed amounts of All Industry Rate drawback claims where credits to exporters' bank accounts fail; the Nodal Bank must return such un-disbursed sums scroll-wise to Customs with a reconciliation statement and exporter-wise reasons for non-disbursement, and exporters are requested to furnish correct bank account details to ensure timely clearance.
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Provisions expressly mentioned in the judgment/order text.
Drawback Disbursement: Banks must return un disbursed amounts to Customs; exporters must provide accurate bank details.
Requirement for prompt handling of un-disbursed amounts of All Industry Rate drawback claims where credits to exporters' bank accounts fail; the Nodal Bank must return such un-disbursed sums scroll-wise to Customs with a reconciliation statement and exporter-wise reasons for non-disbursement, and exporters are requested to furnish correct bank account details to ensure timely clearance.
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