TaxTMI 
TaxTMI 
Pendency of Drawback claims due to non-receipt of Brand Rate Letters of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Duties Drawback Rules, 1995 from the Jurisdictional Central Excise authorities within time limit prescribed in Boards Circular No.14-Cus2003 dt.6.3.2003
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....ties Drawback Rules, 1995 from the Jurisdictional Central Excise authorities within time limit prescribed in Boards Circular No.14-Cus2003 dt.6.3.2003 reg. Attention of all Exporters, Custom House Agents and the Trade is invited to para.1 of Public Notice No.30/2009 dated 15/05/2009 issued by this Custom House. The exporters who had opted for brand rate of drawback but were not coming forward with brand rate letters issued by the jurisdictional Central Excise authorities were called upon to furnish the same by 15/05/2009. It was also brought to the notice of all concerned that brand rate claims pending for more than 2 years would be processed at zero rate in case of non-compliance without affecting the right of the exporters to file supple....
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....eclared to have been manufactured. While verifying the data, the duty paying documents may be defaced by the Verifying Officer to the extent of the Brand Rate claim. This verification is required to be carried out maximum within 15 days from the date of receipt of the Brand Rate application in the Hqrs. Of the Central Excise Commissionerate. (d) Fixation and approval of Brand Rate : On receipt of the Verification Report from the Central Excise Divisions, the same is required to be examined minutely by the Commissionerate keeping in view the relevant provisions of the Customs Act, 1962 and the Central Excise Rules and in strict adherence to the Circulars & Guidelines which have been issued by this Ministry from time to time. Brand Rate Pro....
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....r must apply for fixation of brand rate within 90 days from the date of Let Export Order and the jurisdictional Central Excise authority should dispose off the brand rate application within 28 days from the date of receipt of application. In spite of the time limit stipulated by the Board as referred above for disposal of Brand Rate applications of the exporters by the Central Excise Authorities, the pendency of drawback claims for want of brand rate letters stands at 17,581 as on 30/11/2009 in this Custom House. Unless the Brand Rate letters are received either by Fax or Regd. Post, the Drawback section of the Custom House cannot process the S/Bills pending under the Drawback queue. 5. Therefore taking into account of the need to bring do....