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        Case ID :
        Customs

        CBIC clarified that under Rules 6 and 7 of the Customs and...

        Exporters Must Pay Single Application Fee for Brand Rate Duty Drawback Time Extensions Under Rules 6-7

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CBIC clarified that under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules 2017, exporters must pay application fee for time extension requests on per application basis rather than per shipping bill basis when seeking determination of duty drawback rates. This interpretation applies specifically to applications for fixation of Brand Rate of Duty Drawback. The clarification streamlines the fee structure for time extension requests and provides procedural certainty for exporters submitting applications beyond prescribed timeframes. The ruling maintains administrative efficiency while ensuring compliance with drawback regulations.
                                Note: It is a system-generated summary and is for quick reference only.
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