Acceptance of DGFT e BRC as proof of realization for exports with LEO up to 31.03.2014 under the drawback scheme. Acceptance of DGFT e BRC as proof of realization of sale proceeds is authorised for exports with LEO dated up to 31.03.2014 under the Drawback Scheme per Board Circulars. Exporters must complete a prescribed declaration on the reverse of the e BRC for shipping bills with LEOs from 12.08.2012 to 31.03.2014, confirming realised sale proceeds within the allowed period (or attaching extension proof), specifying whether proceeds meet drawback value or quantifying shortfall with breakup, and documenting return of drawback with interest where applicable, with signature, date, seal and IEC.
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 DGFT e BRC as proof of realization for exports with LEO up to 31.03.2014 under the drawback scheme.
Acceptance of DGFT e BRC as proof of realization of sale proceeds is authorised for exports with LEO dated up to 31.03.2014 under the Drawback Scheme per Board Circulars. Exporters must complete a prescribed declaration on the reverse of the e BRC for shipping bills with LEOs from 12.08.2012 to 31.03.2014, confirming realised sale proceeds within the allowed period (or attaching extension proof), specifying whether proceeds meet drawback value or quantifying shortfall with breakup, and documenting return of drawback with interest where applicable, with signature, date, seal and IEC.
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