TMI BlogOther aspects relating to Duty Drawback:X X X X Extracts X X X X X X X X Extracts X X X X ..... aims, whether under Section 74 or Section 75, wherever any deficiency is noticed in the claim, it is to be communicated to the exporter in a clear unambiguous manner within a period of 10 days, from the date of filing of the claim. Commissioners of Customs are to undertake a periodic review and monitoring of the status of pending drawback claims. [Refer Circular No.46/2011-Cus., dated 20-10-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e given w. r. t. the availment of input tax credit of CGST or IGST on the export goods or inputs or input services used in the manufacture of export product, refund of IGST paid on the export goods or carrying forward of CENVAT credit on export product or on inputs or input services used in the manufacture of export product. Random checks with respect to debit notes raised by foreign buyers after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioners are to ensure that Internal Audit wings achieve desired diligence levels and a significantly improved performance. In Customs these areas include payment of reexport drawback and cases of manual processing of drawback. [Refer Instruction F.No. 603/01/2011-DBK., dated 11-10-2013] 7.6 Field formations are to monitor levels of pendency of EGM not filed, EGM filed in error and no fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s must be cleared on a daily basis and scrolls generated by major Customs stations at least twice a week and by others once every week or more, (v) Percentage of shipping bills scrolled out within seven days should increase to 75% in the current FY and taken further in next FY, (vi) All efforts should be made to reduce the percentage of shipping bills scrolled out beyond thirty days to n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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