Higher duty drawback rates: exporters may claim higher drawback using self-declaration when GST officer certificate is unavailable. Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration where the GST officer certificate cannot be produced; the self-declaration format will be included in the electronic shipping bill and a consolidated declaration may be filed for past shipping bills covered from the transition commencement. Goods cleared before the transition commencement but without a pre-transition let export order remain subject to the earlier declaration or Central Excise officer certificate.
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.
Higher duty drawback rates: exporters may claim higher drawback using self-declaration when GST officer certificate is unavailable.
Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration where the GST officer certificate cannot be produced; the self-declaration format will be included in the electronic shipping bill and a consolidated declaration may be filed for past shipping bills covered from the transition commencement. Goods cleared before the transition commencement but without a pre-transition let export order remain subject to the earlier declaration or Central Excise officer certificate.
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