https://www.taxtmi.com/acts?id=19538 The appendix prescribes standardized DBK statements for fixation of export drawback rates: DBK I lists inputs, wastage, by products and units with independent technical certification; DBK II/IIA require bill of entry details and stock provenance for imported inputs with disclosure of assessment finality; DBK III/IIIA require invoice and excise duty particulars for indigenous inputs. Provisionally assessed entries, refund claims, and excluded maintenance items must be disclosed; independent accountants/engineers must certify accuracy and absence of refund claims. en-us Wed, 15 Apr 2015 11:49:48 +0530 Fri, 07 Sep 2018 17:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19538 The appendix prescribes standardized DBK statements for fixation of export drawback rates: DBK I lists inputs, wastage, by products and units with independent technical certification; DBK II/IIA require bill of entry details and stock provenance for imported inputs with disclosure of assessment finality; DBK III/IIIA require invoice and excise duty particulars for indigenous inputs. Provisionally assessed entries, refund claims, and excluded maintenance items must be disclosed; independent accountants/engineers must certify accuracy and absence of refund claims. Act-Rules DGFT Wed, 15 Apr 2015 11:49:48 +0530 https://www.taxtmi.com/acts?id=19538