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Self-declaration for higher duty drawback allowed; exporters may claim AIR drawback with audit verification and priority processing. Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration in the revised Note and Condition, with the declaration format included in the EDI shipping bill; a consolidated declaration may be filed for past shipping bills covered by the transition. Audit and sample verifications will be conducted to ensure exporters have not availed ITC or refund concurrently, and pending and supplementary claims must be processed on priority.
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Provisions expressly mentioned in the judgment/order text.
Self-declaration for higher duty drawback allowed; exporters may claim AIR drawback with audit verification and priority processing.
Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration in the revised Note and Condition, with the declaration format included in the EDI shipping bill; a consolidated declaration may be filed for past shipping bills covered by the transition. Audit and sample verifications will be conducted to ensure exporters have not availed ITC or refund concurrently, and pending and supplementary claims must be processed on priority.
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