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CUSTOMS AND CENTRAL EXCISE DRAWBACK PART II

Customs - Import - Export - SEZ - By: - Mr.M. GOVINDARAJAN - Dated:- 9-10-2017 - Claim of drawback Claim of drawback may be on the goods exported by post, on goods exported other than by post and supplementary claim, if any. Claim on goods exported by post If the goods are to be exported by post under a claim for drawback the outer packing, carrying the address of the consignee shall also carry in bold letters the words DRAWBACK EXPORT. The exporter shall deliver to the competent postal authori .....

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separate claim for rebate of duty has been made or will be made to the Central Excise Authorities and that the Customs and Central Excise duty has been paid on the raw materials used in the manufacture of the goods. In Part II gives the examination report of the parcels booked by post. The Officer who has examined and sealed the consignment is to declare that the parcels have been packed in his presence and sealed by him. In addition to this the authorized Superintendent of Customs/Central Exci .....

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ned for further action. Part V of this form contains the certificate given by the Superintendent of foreign post office that the parcels have been exported out of India. Date of claim The date of receipt of the claim by the proper officer of Customs from the Postal Authorities shall be deemed to be the date of filing of drawback claim by the exporter. An intimation of the same shall be given by the proper officer to the exporter in such form as the Principal Commissioner may prescribe. If the cl .....

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owledgement shall be deemed to be date of filing the claim. Claim on goods exported other than by post Rule 13 provides that in case of exports other than by post, the exporters shall be at the time of the goods- state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate or rates and make a declaration on the relevant shipping bill or bill of export that- a cl .....

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ter considering the representation, if any made by such exporter and for reasons to be recorded, exempt such exporter from the provisions of this Clause furnish to the proper officer a copy of shipment invoice or any other document giving particulars of the description, quantity and value of the goods to be exported. The exporter shall make an additional declaration on the relevant shipping bill or bill of export that- there is no change in the manufacturing formula and in the quantum per unit o .....

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m of drawback shall be deemed to be a claim for drawback filed on the date on which the proper officer makes an order permitting clearance and loading of goods for exportation; The said claim for drawback shall be retained by the proper officer making such order; The said claim should be accompanied by the following documents- copy of export contract or letter of credit, as the case may be; copy of ARE - 1 wherever applicable; insurance certificate, wherever necessary; and copy of communication .....

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nor more than one month, shall be excluded. Payment of drawback The drawback and interest, if any, shall be paid by the proper officer to the exporter or to the agent specially authorized by the exporter to receive the said amount of drawback and interest. The officer may combine one or more claims as well as adjustment of any amount and interest already paid and may issue a consolidated order for payment. Deemed date of payment The payment of drawback and interest, if any, shall be deemed to be .....

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o; Name of clearing agent; Goods exported- Description; Quantity; Gross; Net; Marks& No. Destination; Shipping Bill No. & date; Vessel Name; Rotation No. Drawback already paid- Amount; Custom House Reference No.; Quantity/Value on which allowed; Rate at which allowed; Drawback not claimed- Amount; Quantity/value on which allowed; Rate at which claimed. Reason for the supplementary claim; No of documents claimed Declaration by the applicant. Time limit for supplementary claim The exporter .....

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of nine months. The Principal Commissioner may further extend the period by a period of six months. The Authorities, on an application received and making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal. Application fee The application fee equivalent to 1% of the FOB value of exports or ₹ 1,000/- whichever is less, shall be payable for applying for grant of extension by the Assistant/Deputy Commissioner. Th .....

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ments shall be returned to the claimant with a deficiency memo and the same shall be deemed not to have been filed. If the exporter resubmits the supplementary claim after complying with the requirements the same will be treated as a claim filed. Repayment of erroneous or excess payment If the drawback has been paid to an exporter but the sale proceeds in respect of such export goods have not been realized by or on behalf of the exporter in India within the period allowed under FEMA including an .....

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