Drawback brand rate application timing: late filings must state reasons and seek extension to avoid rejection. Applications for fixation of a brand rate must be filed within thirty days of export, and the Central Government may extend that period if it is satisfied the exporter or manufacturer was prevented by sufficient cause from filing on time. Late applications received without a request for extension and without stated reasons are liable to rejection. Exporters and manufacturers should therefore state reasons for delay and specifically request extension when filing after thirty days.
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.
Drawback brand rate application timing: late filings must state reasons and seek extension to avoid rejection.
Applications for fixation of a brand rate must be filed within thirty days of export, and the Central Government may extend that period if it is satisfied the exporter or manufacturer was prevented by sufficient cause from filing on time. Late applications received without a request for extension and without stated reasons are liable to rejection. Exporters and manufacturers should therefore state reasons for delay and specifically request extension when filing after thirty days.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
