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Abolition of Group-7: export bills reallocated across groups; e-payment enabled and PFMS validation required for drawback. Group-7 in ICES is discontinued; pending Bills of Entry filed before discontinuation remain in that group, while new licence/scheme export bills are allocated to Groups 1-6 by item classification and follow the First-in-First-out rule. E-payment for export duty/cess via ICEGATE is operationalized. PFMS bank-account validation is mandatory for Drawback and shipping bills will not be included in the final drawback scroll unless the exporter's account is PFMS-accepted, as part of moving Drawback payments to a fully electronic PFMS process.
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Provisions expressly mentioned in the judgment/order text.
Abolition of Group-7: export bills reallocated across groups; e-payment enabled and PFMS validation required for drawback.
Group-7 in ICES is discontinued; pending Bills of Entry filed before discontinuation remain in that group, while new licence/scheme export bills are allocated to Groups 1-6 by item classification and follow the First-in-First-out rule. E-payment for export duty/cess via ICEGATE is operationalized. PFMS bank-account validation is mandatory for Drawback and shipping bills will not be included in the final drawback scroll unless the exporter's account is PFMS-accepted, as part of moving Drawback payments to a fully electronic PFMS process.
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