Goods Export with Drawback at 'All Industry Rate' Allowed Without Declaration u/r 12(1)(a), Exemptions Possible.

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Full Text of the Document

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....Even when originally the export of the goods eligible for Drawback at ‘All Industry Rate’ has been make under Free shipping bills wherein no declaration as prescribed in Rule 12(1)(a) of the Drawback Rules is required to be filed, the para 3.1 of the above circular clearly states that the Commissioner may grant exemption from observance of any of the provisions of Rule 12(1)(a) of the Drawback Rules - AT....