Brand rate drawback: pending claims will be processed at zero rate unless sanctioned proof is submitted; supplementary claims remain available. Pending brand rate drawback claims must be supported by either the brand rate sanction/fixation order from the jurisdictional Central Excise authority or, if no fixation exists, a copy of the exporter's application plus a self declaration (both attested by the jurisdictional Deputy/Assistant Commissioner of Central Excise). Absent these documents within the prescribed period, claims will be processed at zero brand rate; exporters may subsequently file a supplementary claim under the applicable procedure.
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.
Brand rate drawback: pending claims will be processed at zero rate unless sanctioned proof is submitted; supplementary claims remain available.
Pending brand rate drawback claims must be supported by either the brand rate sanction/fixation order from the jurisdictional Central Excise authority or, if no fixation exists, a copy of the exporter's application plus a self declaration (both attested by the jurisdictional Deputy/Assistant Commissioner of Central Excise). Absent these documents within the prescribed period, claims will be processed at zero brand rate; exporters may subsequently file a supplementary claim under the applicable procedure.
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