https://www.taxtmi.com/circulars?id=71022 Drawback claims on re-export of imported goods must be supported by prescribed import and export records, duty-payment evidence, a notarised affidavit, and integrated-tax safeguards. Incomplete claims must be returned with a deficiency memo within fifteen days, while complete or rectified claims are acknowledged and registered. Non-compliance with a deficiency memo within the applicable period makes the claim time-barred. Registered claims require verification that no duplicate refund, audit objection, or recovery demand is pending. en-us Wed, 17 Aug 2022 00:00:00 +0530 Mon, 07 Sep 2026 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71022 Drawback claims on re-export of imported goods must be supported by prescribed import and export records, duty-payment evidence, a notarised affidavit, and integrated-tax safeguards. Incomplete claims must be returned with a deficiency memo within fifteen days, while complete or rectified claims are acknowledged and registered. Non-compliance with a deficiency memo within the applicable period makes the claim time-barred. Registered claims require verification that no duplicate refund, audit objection, or recovery demand is pending. Circulars Customs Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71022