Duty drawback declaration revised to require explicit non claim when CENVAT or diesel procurement exemptions apply. Amendments to Form A.R.E. 2 require exporters to declare they will either not claim the total drawback shown under 'Drawback when Cenvat facility has not been availed' or will not claim drawback as rebate of duty on diesel procured or claimed under specified Central Excise Rules, and revise central excise and customs officer certification texts to verify manufacturer declarations on non availment of CENVAT credit, diesel procurement status, and whether exports fall under the Duty Drawback Scheme or certain Advance License obligations.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback declaration revised to require explicit non claim when CENVAT or diesel procurement exemptions apply.
Amendments to Form A.R.E. 2 require exporters to declare they will either not claim the total drawback shown under 'Drawback when Cenvat facility has not been availed' or will not claim drawback as rebate of duty on diesel procured or claimed under specified Central Excise Rules, and revise central excise and customs officer certification texts to verify manufacturer declarations on non availment of CENVAT credit, diesel procurement status, and whether exports fall under the Duty Drawback Scheme or certain Advance License obligations.
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