Acceptance of e-BRC as proof of realization enables use of DGFT electronic certificates for export drawback claims. Electronic Bank Realisation Certificate (e-BRC) issued by DGFT is accepted as proof of realization of export sale proceeds for claiming export drawback for shipments with LEO dates up to 31 March 2014; importers, clearing agents and traders are directed to follow the Government circular for procedural guidance, available on the customs website.
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.
Acceptance of e-BRC as proof of realization enables use of DGFT electronic certificates for export drawback claims.
Electronic Bank Realisation Certificate (e-BRC) issued by DGFT is accepted as proof of realization of export sale proceeds for claiming export drawback for shipments with LEO dates up to 31 March 2014; importers, clearing agents and traders are directed to follow the Government circular for procedural guidance, available on the customs website.
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