Drawback – fixation of Brand Rate – time limit relaxed for filing application

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....lay in filing application for fixation of Brand Rate under Customs and Central Excise Duties Drawback Rules, 1971/1995 Attention is invited to the Ministry's Circular No. 82/98-Customs, dated 29th October, 1998  which permits condonation of delay in filing brand rate application beyond the time limit permitted under Rules 6/7 of the Customs and Central Excise Duties Drawback Rules, 1971/19....

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....easons for delay Period of condonation beyond the period permitted under Rule 6/7 11. Where the exporter files an application to claim refund of Central Excise duty under Rule 57F but the competent Central Excise Officer, rejects the application, or where the refund is originally granted and is subsequently revoked and recovered. 90 days from the date of rejection/recovery of refund. ....