The Central Board of Excise and Customs has revised All Industry Rates of Duty Drawback vide Notification No. 110/2014 – Cus. (N.T.), Dated: November 17, 2014. The revised schedule, notes & conditions and the other details can be obtained from
Further Notification No. 109/2014 – Cus. (N.T.), Dated: November 17, 2014 has amended Rule 7(1) of Drawback Rules, 1995 to provide that cases where amount or rate of drawback determined is low under Rule 3 or 4, the manufacturer or exporter may within six months from the relevant date make an application in writing to the Commissioner of Customs and Central Excise having jurisdiction over the manufacturing unit, for  determination of the amount or rate of drawback. Prior to this amendment the time limit for making an application was  three months from the relevant date.

Notification No. 109/2014-Customs (N.T.)

New Delhi, the 17th November, 2014

G.S.R. 813 (E). – In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37 of the Central Excise Act, 1994 (1 of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, namely:-

1. (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2014.

    (2) They shall come into force on 22nd November, 2014.

2. In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in rule 7, in sub-rule (1), for the words “he may within three months”, the words “he may, except where a claim for drawback under rule 3 or rule 4 has been made, within three months” shall be substituted.

[F. No. 609/107/2014-DBK]

(Sanjay Kumar)

Under Secretary to the Government of India

Note.- The principal rules were published vide number G.S.R.441 (E), dated the 26th May, 1995 and last amended by notification number 97/2013-Custom (N.T.), dated the 14th September, 2013 vide number G.S.R 631 (E), dated the 14th September, 2013.

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