All Industry Rates of Duty Drawback - Board Issues Circular
CBEC has issued a detailed Circular explaining the salient features of the new drawback rates.
It has been made explicit that where the claim for duty drawback is filed with reference to the rate in the AIR Schedule, an application for fixation of Brand Rate under Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 shall not be admissible. (As per the above notification.)
Board expects the Commissioners to ensure that the due diligence is exercised to prevent any misuse. Board wants them to ensure 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. Board wants them to prevent any excess drawback arising from mismatch of declarations made in the Item Details and the Drawback Details in a shipping bill. Also, in case of claim of the composite (higher) rate of AIR, the processing at the time of export should specifically ensure availability of 'Non-availment of CENVAT certificate' etc at that stage itself.
CBEC Circular No.13/2014-Cus., Dated: November 18 2014