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    <title>Drawback shipping bill in which the higher composite All Industry Rate applicable when Cenvat facility has not been availed is claimed – Processing at the time of export - regarding.</title>
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    <description>Claims for the higher composite All Industry Rate require the Non-Availment of Cenvat Certificate to be recorded in the EDI document list for the shipping bill to proceed to Let Export Order; otherwise the shipping bill must be amended to claim the lower AIR. The Board notes misuse where the system entry incorrectly shows the certificate as available while departmental comments record later verification, resulting in higher-rate processing and risking revenue, and directs strict adherence to EDI checks and export-time verification.</description>
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    <pubDate>Thu, 13 Mar 2014 00:00:00 +0530</pubDate>
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      <title>Drawback shipping bill in which the higher composite All Industry Rate applicable when Cenvat facility has not been availed is claimed – Processing at the time of export - regarding.</title>
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      <description>Claims for the higher composite All Industry Rate require the Non-Availment of Cenvat Certificate to be recorded in the EDI document list for the shipping bill to proceed to Let Export Order; otherwise the shipping bill must be amended to claim the lower AIR. The Board notes misuse where the system entry incorrectly shows the certificate as available while departmental comments record later verification, resulting in higher-rate processing and risking revenue, and directs strict adherence to EDI checks and export-time verification.</description>
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      <pubDate>Thu, 13 Mar 2014 00:00:00 +0530</pubDate>
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