https://www.taxtmi.com/circulars?id=71022 Drawback claims on re-export of imported goods require prescribed import and export records, duty-payment evidence, declarations or GST certification where relevant, and a notarised affidavit. Incomplete claims must be returned with a deficiency memo within fifteen days; compliant claims are acknowledged and registered. Failure to rectify deficiencies within the applicable period makes the claim time-barred. Registered claims require verification that no prior refund, pending audit objection, or recoverable confirmed demand exists against the claimant or import entry. en-us Wed, 17 Aug 2022 00:00:00 +0530 Sat, 29 Aug 2026 10:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71022 Drawback claims on re-export of imported goods require prescribed import and export records, duty-payment evidence, declarations or GST certification where relevant, and a notarised affidavit. Incomplete claims must be returned with a deficiency memo within fifteen days; compliant claims are acknowledged and registered. Failure to rectify deficiencies within the applicable period makes the claim time-barred. Registered claims require verification that no prior refund, pending audit objection, or recoverable confirmed demand exists against the claimant or import entry. Circulars Customs Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71022