Pendency of Drawback claims due to non-receipt of Brand Rate Letters of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Duties Drawback Rules, 1995 from the Jurisdictional Central Excise authorities within time limit prescribed in Boards Circular No.14-Cus2003 dt.6.3.2003
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Brand rate drawback: submit brand-rate letters promptly or pending claims risk processing at zero rate without prejudice. Non receipt of brand rate letters has caused large pendency of drawback claims. Brand rate applications must be filed within 60 days of Let Export Order (extendable 30 days); verification by the Deputy Commissioner within 15 days; brand rates fixed within 10 days of verification and processed under prescribed approval limits. Supplementary claims must be filed within three months of brand rate communication (extendable nine months). Exporters are directed to obtain and submit brand rate letters and requisite documents or face processing of pending brand rate claims at zero rate, with the ability to file supplementary claims within the stipulated period.
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: submit brand-rate letters promptly or pending claims risk processing at zero rate without prejudice.
Non receipt of brand rate letters has caused large pendency of drawback claims. Brand rate applications must be filed within 60 days of Let Export Order (extendable 30 days); verification by the Deputy Commissioner within 15 days; brand rates fixed within 10 days of verification and processed under prescribed approval limits. Supplementary claims must be filed within three months of brand rate communication (extendable nine months). Exporters are directed to obtain and submit brand rate letters and requisite documents or face processing of pending brand rate claims at zero rate, with the ability to file supplementary claims within the stipulated period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.