TaxTMI 
TaxTMI 
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
31 Oct 2019 
3 Replies 
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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. (AI Summary)
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. (AI Summary)