Drawback shipping bill in which the higher composite All Industry Rate applicable when Cenvat facility has not been availed is claimed – Processing at the time of export - regarding.

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....ew Delhi. Dated: 13th March, 2014 To All Chief Commissioners of Customs/ Customs (Prev.)/ Central Excise & Customs All Commissioners of Customs/ Central Excise & Customs All Director General of CBEC/ CDR, CESTAT Madam/ Sir, Subject: - Drawback shipping bill in which the higher composite All Industry Rate applicable when Cenvat facility has not been availed is claimed - Processing at the time....

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.... does not prevent the exporter from subsequently claiming higher drawback by following due procedure. 2. While replying to the Hon'ble Public Accounts Committee in a matter related to the Audit Report No.15/2011-12, Section 2 (Duty Drawback Scheme) it has come to notice that in certain cases the amendment of the shipping bill was avoided even though the necessary certificate for claiming the high....