| Date: |
12-01-2000
|
| Notification No: |
Customs Circular No 4/2000
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Drawback – Fixation of Brand Rate – Time limit relaxed for filing application
|
|
Drawback � Fixation of Brand Rate � Time limit relaxed for filing
application
Circular No. 4 dated 12th January
2000
Attention is
invited to the Ministry�s Circular No. 82/ 98-Customs dated 29th
October, 1998 which permits condo nation of delay in filing brand rate
application beyond the time limit permitted under Rule 6/ 7 of the Customs and
Central Excise Duties Drawback Rules 1971/ 1995 in certain situations which are
enlisted in the Annexure attached therewith.
2. It
is observed that whereas circular No. 82/ 98-Customs provide for condonation of
delay in the cases of rejection of delay in the cases of rejection of All
industry Rate of Drawback of excise rebate. However, it does not make any
provision in parallel situations there exporter�s claim for drawback under
Section 74 of Customs Act, 1962 or claim for Modvat refund under Rule 57F of the
Central Excise Rule, 1944 is rejected.
3. The
matter has been re-examined and it has been decided that the Ministry may
consider relaxation of time limit in exercise of the powers under Rules 15/ 17
in respect of following types of cases, which will be added as Sr. No. 11 and 12
in Annexure to circular No. 82/ 98-Customs dated 29.10.1998.
|
S. No.
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Reasons for delay
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Period of condo nation beyond the period permitted
under Rule 6/ 7
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11.
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Where the exporter files an application to claim refund of Central
Excise duty under Rule 57F but the competent Central Excise Officer, rejects the
application, or where the refnd is originally granted and is subsequently
revoked and recovered.
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90 days from the date of rejection/ recovery of the
refund
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12.
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Where an exporter after carrying out exports,
applies for drawback under Section 74 of the Customs Act 1962 and the Competent
authority after expiry of time limit, rejects the claim and advises the claimant
for filing Brand Rate Application under Section 75, or where the drawback is
originally granted and is subsequently revoked and recovered.
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90 days from the date of rejection of application
for drawback under Sec. 74
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