https://www.taxtmi.com/circulars?id=5580 Field formations must not insist on documentary proof of actual import or duty payment for claims made at the All Industry Rate under Rule 12(1)(a)(ii), because AIRs are based on weighted averages of input consumption and duty incidence across representative exporters and do not reflect an individual exporter's actual inputs or duties; the first proviso to Rule 3 is a Directorate guideline and not authority to alter AIR claims, and suspected fraud investigations require prior written Commissioner approval. en-us Fri, 20 Apr 2001 00:00:00 +0530 Sat, 28 Feb 2009 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5580 Field formations must not insist on documentary proof of actual import or duty payment for claims made at the All Industry Rate under Rule 12(1)(a)(ii), because AIRs are based on weighted averages of input consumption and duty incidence across representative exporters and do not reflect an individual exporter's actual inputs or duties; the first proviso to Rule 3 is a Directorate guideline and not authority to alter AIR claims, and suspected fraud investigations require prior written Commissioner approval. Circulars Customs Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5580