Extension of Brand Rate of Drawback Scheme to exports under DEPB scheme against DEPB-cum-Drawback shipping bills – regarding

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....xports under DEPB scheme against DEPB-cum-Drawback shipping bills – regarding.             Attention is invited to Board’s Circular Nos. 68/97-Cus. dated 2.12.97 and 39/99-Cus. dated 25.6.99 (both issued from F.No.606/145/97-DBK in terms of which facility of brand rate of Duty Drawback Scheme was extended to exports made under DEPB Sche....

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....nintended benefit. It is accordingly clarified that facility of Brand Rate of Drawback for export made under DEPB Scheme against DEPB-cum-Drawback shipping bills shall be allowed only in the following situations: (a) where the additional duty of customs has been paid in cash on inputs imported under DEPB Scheme used in export products & no MODVAT (CENVAT) has been availed for such additional d....