All Industry Rates of Duty Drawback effective 21.09.2013 - Board Issues Circular
ALL Industry Rates (AIR) of Duty Drawback were revised effective from 21.09.2013 by Notification No. 98/2013- Customs (N.T.), dated 14.09.2013.
Board expects the Commissioners to ensure that the due diligence is exercised to prevent any misuse. They should see that exporters do not avail of the refund of service tax paid on taxable services which are used as input services in the manufacturing or processing of export goods through any other mechanism while claiming AIR. Moreover, there is need for continued scrutiny for preventing any excess drawback arising from mismatch of declarations made in the Item Details and the Drawback Details in a shipping bill. For example, when quantities declared in Item details and Drawback details are same, but units of their measurement are different, or unit of measurement is same but quantities declared do not match or the 4-digit RITC in the Item Details and Drawback Tariff Item No. in Drawback Details are different.
Further Board wants the Commissioners to bring to its notice any error/suggestions.
In the case of export of articles of silver (silversmiths' wares), which are high value items, there should be close monitoring and a monthly report indicating quantum of export and drawback availed may be sent to the Board for the next 12 months by the Commissioners having jurisdiction over the relevant Custom Houses.
CBEC Circular No. 37/2013, Dated: September 14, 2013