Drawback claim requires exporter certification of unused goods and no duplicate rebate to secure drawback entitlement. Form No.110 (Form D) is the prescribed claim document for drawback under Rule 11 for goods exported by parcel post, requiring consignee and parcel particulars and fields for FOB value and drawback calculation. The exporter/manufacturer must provide two certifications: that the goods were not taken into use after manufacture, and that no separate rebate claim has been or will be made to Central Excise authorities, and that customs and central excise duty on raw materials has been paid; the form must be signed, dated, and sealed.
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Provisions expressly mentioned in the judgment/order text.
Drawback claim requires exporter certification of unused goods and no duplicate rebate to secure drawback entitlement.
Form No.110 (Form D) is the prescribed claim document for drawback under Rule 11 for goods exported by parcel post, requiring consignee and parcel particulars and fields for FOB value and drawback calculation. The exporter/manufacturer must provide two certifications: that the goods were not taken into use after manufacture, and that no separate rebate claim has been or will be made to Central Excise authorities, and that customs and central excise duty on raw materials has been paid; the form must be signed, dated, and sealed.
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