TaxTMI 
TaxTMI 
Special drive for disposal of applications for fixation of Brand Rate of Duty Drawback
X X X X Extracts X X X X
X X X X Extracts X X X X
....fixation of Brand Rate of Duty Drawback - Attention is invited to Instruction No.07/2020 dated 28th May, 2020, issued by the Central Board of Indirect Taxes & Customs, New Delhi, vide F.No.609/33/2017-DBK. To mitigate the hardship caused by the Covid-19 pandemic to the trade and industry and other stakeholders, the Board vide Instruction No. 03/2020- Customs dated 09.04.2020, had initiated a spec....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2017, claims for Brand Rate of duty drawback were filed in terms of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. In addition to the Brand Rate fixation, payment of provisional All Industry Rate (AIR) of duty drawback in cases of export under claim for Brand Rate is to be allowed under Rule 7(3) to the claimants. A facility to obtain a provisional Brand Rate is also ava....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e kept in view while disposing off the claims : (a) All applications that are complete in all respects for fixation of final Brand Rate, for which verification has been completed or held as not to be required, should be disposed off; (b) Exporter's request for provisional Brand Rate should also be considered and disposed. For this purpose, any claim pending for provisional AIR under Rule 7....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the verification was completed or Brand Rate letter issued by Central Excise authorities even after 01.07.2017 (when the Brand Rate work was transferred to Customs formations) but the drawback disbursal is pending, such verification report or Brand Rate fixed may be accepted by the Customs authorities and also be considered for disbursal of Brand Rate unless there are specific reasons necessitatin....