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of <h1>New Rules on Certificates for No Modvat Credit in Duty Drawback Claims Under Notification No. 22/97-Cus</h1> The circular clarifies the application of General Note 11 of Notification No. 22/97-Cus regarding the requirement of certificates for non-availment of Modvat credit in duty drawback claims. Manufacturer exporters may be required to obtain a certificate from the Central Excise authority confirming no Modvat credit was availed on inputs. Merchant exporters must provide a certificate for the supporting manufacturer if declared in shipping bills; otherwise, no separate certificate is needed. Goods procured from the open market are deemed to have availed Modvat, limiting drawback benefits to Customs allocation. Export goods exempt from Central Excise duty and produced by unregistered manufacturers may receive drawback without a certificate, subject to Customs satisfaction. This circular supersedes all prior instructions on the matter.
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