Drawback claim filing requirements updated: shipping bill equals claim, documentation and resubmission rules, and filing extensions provided. The amendment treats the triplicate copy of the Shipping Bill at export clearance as the formal drawback claim and requires specified supporting documents. Incomplete claims must be returned with a deficiency memo within ten days and are deemed not filed for section 75A; resubmission after curing deficiencies is treated as a claim filed on the clearance date. Testing time up to one month is excluded from the three month payment computation. Extensions for filing supplementary claims are available from Assistant Commissioner and Commissioner where sufficient cause exists, and a transitional filing window is provided for pre amendment exports.
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Drawback claim filing requirements updated: shipping bill equals claim, documentation and resubmission rules, and filing extensions provided.
The amendment treats the triplicate copy of the Shipping Bill at export clearance as the formal drawback claim and requires specified supporting documents. Incomplete claims must be returned with a deficiency memo within ten days and are deemed not filed for section 75A; resubmission after curing deficiencies is treated as a claim filed on the clearance date. Testing time up to one month is excluded from the three month payment computation. Extensions for filing supplementary claims are available from Assistant Commissioner and Commissioner where sufficient cause exists, and a transitional filing window is provided for pre amendment exports.
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