9911796707
TMI BlogPendency of Drawback claims due to non- receipt of Brand Rate Letters of Drawback under Rule 6 & Rule 7 of the Customs, Central Excise & Service Tax Duties Drawback Rules, 1995 from the Jurisdictional Central Excise authorities within time limit prescribed in Board’s Circular No.14-CUS dated 06.03.2003-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... Drawback Rules, 1995 from the Jurisdictional Central Excise authorities within time limit prescribed in Board's Circular No.14-CUS dated 06.03.2003-reg:- Attention of all Exporters, Custom House Agents and the trade is invited to the Public Notice No. 45/2003 dated 18.03.2003! issued by this Custom House. 2. In terms of the provisions of Rules 6&7 of the Customs, Central Excise and Service Tax Duties Drawback Rules 1995, l am application for fixation of Brand Rate has to be filed Within 60 days from the date of "Let Export Order" which may be extended for another 30 days by the jurisdictional Central Excise Commissioner if he is satisfied that the exporter was prevented by sufficient cause from filing application within this period. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, 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 Proposals involving drawback! amount up to ₹ 5 lakhs may be approved by the Assistant, Commissioner/Deputy Commissioner; proposals involving drawback amount of more than ₹ 5 lakhs but less than ₹ 20 lakhs may be approved by the Joint/Additional Commissioner and proposals involving drawback 'mount' of more than ₹ 20 lakhs are required to be approved by the Commissioner of Central Excise. Brand Rate letters may be issued (by Regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ick disbursal or drawback, the exporters are once again requested to contact the concerned Jurisdictional Central Excise AC/DC/JC/ADC/Commissioner before whom such applications for fixation of drawback are pending and urge them to decide the applications quickly. Such exporters who have claimed brand rate of drawback but who have not made an application, for fixation of brand rates or whose brand rate applications have been rejected by the concerned Central Excise authority are requested to inform the Drawback section of this Custom House accordingly. 6. As per Rule 15 of Customs, Central Excise and Service Tax Duties Drawback Rules 1995, a Supplementary claim of drawback has to be filed within 3 months from the date of communication of Br ..... X X X X Extracts X X X X X X X X Extracts X X X X
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