Duty Drawback Time Extension Applications Under Rules 6 & 7 Require Single Fee Regardless of Shipping Bills Count

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....CBIC has clarified fee requirements for time extension applications under Rules 6 and 7 of Customs and Central Excise Duties Drawback Rules, 2017. The Board addressed inconsistent practices across ports regarding application fees for duty drawback rate determinations. The clarification establishes that application fees for time extensions should be charged per application basis, not per shipping bill, even when multiple shipping bills are included in a single application. This resolves the divergent practices where some ports were charging fees per shipping bill while others charged per application. The ruling streamlines the fee structure for exporters seeking time extensions for duty drawback rate fixation applications.....