Section 74 DBK

[VISWANATHAN RANGANATHAN]

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.

[KASTURI SETHI]

Drawback claims can be filed manually only in respect of non-EDI ports. If not clear to you, elaborate your query specifically.

[Atul Rathod]

Not required to file again as in terms of Rule 13 of drawback rules-shipping bill electronically filed shall be treated as claim for drawback.

[YAGAY and SUN]

There is a condition attached to it that payment in foreign convertible currency should be received within 9 months from the date of shipping bill. In current scenario this time limit has been increased due to COVID-19.

AI Summary

Drawback claim filing: electronic shipping bill treated as claim; payment in foreign convertible currency must be received within nine months.
Electronic shipping bills are treated as drawback claims under the drawback rules, so separate filing to the DBK section is not required where the shipping bill was electronically filed. Manual filing remains available only for non-EDI ports. Drawback entitlement is conditional upon receipt of payment in foreign convertible currency within the prescribed time limit from the date of the shipping bill; that time limit was temporarily extended due to COVID-19.