All Industry Rates applicability limited: Brand Rate calculation no longer uses AIRS post GST; exporters must claim duties on actual basis. The notice clarifies that pre GST use of All Industry Rates for determining Brand Rate of duty drawback relied on inputs being exempt from Central Excise; since GST subsumed those levies and permits input tax credit/refund, that premise no longer exists and the earlier circular paragraphs are not applicable post GST. Exporters may claim unrecovered duties under the Duty Drawback scheme on an actual basis pursuant to Rules 6 and 7 of the Drawback Rules, 2017, and should report implementation difficulties to the Assistant/Deputy Commissioner (DBK).
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.
All Industry Rates applicability limited: Brand Rate calculation no longer uses AIRS post GST; exporters must claim duties on actual basis.
The notice clarifies that pre GST use of All Industry Rates for determining Brand Rate of duty drawback relied on inputs being exempt from Central Excise; since GST subsumed those levies and permits input tax credit/refund, that premise no longer exists and the earlier circular paragraphs are not applicable post GST. Exporters may claim unrecovered duties under the Duty Drawback scheme on an actual basis pursuant to Rules 6 and 7 of the Drawback Rules, 2017, and should report implementation difficulties to the Assistant/Deputy Commissioner (DBK).
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