Increase in Drawback rates retrospectively - no need to file supplementary claims in respect of claims against EDI Shipping Bills.
Vide Notification 68/2007-Cus(NT), dated 16.7.2007 the increased rates of duty drawback on specified items were given effect retrospectively from 1.4.2007. The representations from the trade on doing away with the requirement of filing supplementary claims has been considered by the Ministry and it has been decided to give one time relaxation to exporters under Rule 17 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 from filing supplementary claims against all EDI Shipping Bills in respect of which Let Export Orders (LEOs) were given by the Customs authorities during the period 1.4.2007 to 17.7.2007
The differential drawback amount which has become due to the exporters against exports effected through EDI during this period will be paid to them without their having to file supplementary claims. The Directorate General of Systems has been requested to provide a suitable software to all EDI locations which will ensure that the differential amount of drawback gets automatically processed and credited to the exporters' accounts without their having to file individual supplementary claims. However, in case of manual shipping bills the exporters shall be required to file supplementary claims as required under Rules 15 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.
CBEC CIRCULAR NO. 39/2007-Cus., Dated: October 9, 2007