is it necessary to submit drawback claim under Section 74 to DBK section or since the Original SB is with Customs at CCTL . Is it necessary to file again under Section 74 to DBK section. T is there any Circular / Norification please inform.
Section 74 DBK
VISWANATHAN RANGANATHAN
Clarification on Drawback Claims: Manual Filing for Non-EDI Ports, Electronic Filing Counts as Claim under Rule 13. A query was raised regarding whether it is necessary to submit a drawback claim under Section 74 to the DBK section when the original shipping bill is with Customs at CCTL. One response clarified that drawback claims can be filed manually only for non-EDI ports. Another stated that filing again is unnecessary as electronically filed shipping bills are considered claims for drawback under Rule 13. A third response noted that payment in foreign convertible currency must be received within nine months, a period extended due to COVID-19. (AI Summary)