Duty drawback determination procedure allows exporters to obtain provisional payments and final redetermination with bonds and extensions. Amendments insert a definition of tax invoice and incorporate CGST and IGST Acts; they replace rules 6 and 7 to allow exporters to apply for determination or redetermination of drawback rates where rates are undetermined or allegedly low, prescribe filing periods with possible extensions and fees, permit provisional drawback subject to bonds and security with subsequent adjustment on final determination, empower officers to inquire and determine rates, and enable the Central Government to revoke or direct withdrawal of rates. Procedural wording is updated to substitute Customs authorities and to revise documentary and claim timelines.
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.
Duty drawback determination procedure allows exporters to obtain provisional payments and final redetermination with bonds and extensions.
Amendments insert a definition of tax invoice and incorporate CGST and IGST Acts; they replace rules 6 and 7 to allow exporters to apply for determination or redetermination of drawback rates where rates are undetermined or allegedly low, prescribe filing periods with possible extensions and fees, permit provisional drawback subject to bonds and security with subsequent adjustment on final determination, empower officers to inquire and determine rates, and enable the Central Government to revoke or direct withdrawal of rates. Procedural wording is updated to substitute Customs authorities and to revise documentary and claim timelines.
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