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.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtment of Revenue Central Board of Excise & Customs New 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 appli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the shipping bill moves to the LEO stage without requirement of the certificate. This 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 ame....