Exports: higher duty drawback AIRs may be claimed via exporter self-declaration, effective from 1.7.2017 and included in EDI shipping bill. The requirement for a GST officer certificate under Note and Condition 12A of Notification No.131/2016-Cus (N.T.) has been removed and replaced with an exporter self-declaration (format to be included in the EDI shipping bill) for claiming higher All Industry Rates of duty drawback; this change is to apply retrospectively from 1.7.2017. Exports with let export order after 1.7.2017 must use the self-declaration; goods cleared before 1.7.2017 with later export orders remain governed by the prior Note and Condition 12 requirements.
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.
Exports: higher duty drawback AIRs may be claimed via exporter self-declaration, effective from 1.7.2017 and included in EDI shipping bill.
The requirement for a GST officer certificate under Note and Condition 12A of Notification No.131/2016-Cus (N.T.) has been removed and replaced with an exporter self-declaration (format to be included in the EDI shipping bill) for claiming higher All Industry Rates of duty drawback; this change is to apply retrospectively from 1.7.2017. Exports with let export order after 1.7.2017 must use the self-declaration; goods cleared before 1.7.2017 with later export orders remain governed by the prior Note and Condition 12 requirements.
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