https://www.taxtmi.com/circulars?id=1346 Exporters of woven garments may claim a higher All Industry Rate of drawback where Cenvat is not availed, by declaring supporting manufacturers/job-workers on Shipping Bills and submitting prescribed declarations (Annexures I and II) certifying non-registration with Central Excise, non-payment of excise duty, and non-availment of Cenvat. Customs will allow the higher rate based on these declarations, subject to quarterly random verification by jurisdictional Central Excise officers and recovery of excess drawback if misdeclaration is found. en-us Fri, 19 Oct 2001 00:00:00 +0530 Fri, 09 Dec 2022 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1346 Exporters of woven garments may claim a higher All Industry Rate of drawback where Cenvat is not availed, by declaring supporting manufacturers/job-workers on Shipping Bills and submitting prescribed declarations (Annexures I and II) certifying non-registration with Central Excise, non-payment of excise duty, and non-availment of Cenvat. Customs will allow the higher rate based on these declarations, subject to quarterly random verification by jurisdictional Central Excise officers and recovery of excess drawback if misdeclaration is found. Circulars Customs Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1346