Duty drawback self-declaration enables claiming higher AIR without GST officer certificate during transition. The requirement for a GST officer certificate to claim the higher All Industry Rates of duty drawback has been dispensed with; exporters may use a prescribed self-declaration included in the EDI shipping bill to claim higher drawback for exports with let export orders from 01.07.2017 onwards. The amendment to Note and Condition 12A is effective from 01.07.2017 under Section 75(3) of the Customs Act and Rule 5(2) of the Drawback Rules. Goods cleared before 01.07.2017 but with later let export orders remain governed by the earlier Note and Condition 12 and related Central Excise officer certificate or declaration.
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Duty drawback self-declaration enables claiming higher AIR without GST officer certificate during transition.
The requirement for a GST officer certificate to claim the higher All Industry Rates of duty drawback has been dispensed with; exporters may use a prescribed self-declaration included in the EDI shipping bill to claim higher drawback for exports with let export orders from 01.07.2017 onwards. The amendment to Note and Condition 12A is effective from 01.07.2017 under Section 75(3) of the Customs Act and Rule 5(2) of the Drawback Rules. Goods cleared before 01.07.2017 but with later let export orders remain governed by the earlier Note and Condition 12 and related Central Excise officer certificate or declaration.
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