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

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....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, 1971/1995 in certain situations which are enlisted in the....

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....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. 12. Where an exporter after carrying out exports, applies for dra....