Drawback declaration requirement: exporters must state no CENVAT or rebate was availed before claiming increased AIRs. Exporters claiming the revised All Industry Rates (AIR) for gold and silver jewellery must declare at export that the goods were manufactured and exported without availing CENVAT on inputs or input services and without availing the rebate of duty on materials under rule 18 of the Central Excise Rules, 2002; Customs officers must ensure and record this declaration at the Let Export Order stage.
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 declaration requirement: exporters must state no CENVAT or rebate was availed before claiming increased AIRs.
Exporters claiming the revised All Industry Rates (AIR) for gold and silver jewellery must declare at export that the goods were manufactured and exported without availing CENVAT on inputs or input services and without availing the rebate of duty on materials under rule 18 of the Central Excise Rules, 2002; Customs officers must ensure and record this declaration at the Let Export Order stage.
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