https://www.taxtmi.com/circulars?id=1010 Customs must verify availment of input rebate (MODVAT) by linking the sextuplicate copy of the AR 5 accompanying the consignment to the relevant shipping bill; merchant exporters buying from the open market do not avail input rebate under Rules 12(1)(b)/13(1)(b) unless AR 5 procedure is followed, and manufacturer exporters under AR 4 must indicate availment and enclose AR 5 as evidence before drawback payment. en-us Mon, 17 Nov 1997 00:00:00 +0530 Fri, 08 Aug 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1010 Customs must verify availment of input rebate (MODVAT) by linking the sextuplicate copy of the AR 5 accompanying the consignment to the relevant shipping bill; merchant exporters buying from the open market do not avail input rebate under Rules 12(1)(b)/13(1)(b) unless AR 5 procedure is followed, and manufacturer exporters under AR 4 must indicate availment and enclose AR 5 as evidence before drawback payment. Circulars Customs Mon, 17 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1010