Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject – Drawback – Grant of All Industry rate (AIR) of Drawback equivalent to Central Excise duty portion on indigenous inputs used in the manufacture of resultant product exported under DFRC Scheme
Various representations have been received in the Board that Customs House are not granting All Industry Rates of Drawback equivalent to Central Excise duty portion on resultant product exported under DFRC Scheme for want of DFRC licence.
2. Pending drawback claims of the type mentioned in para 2 above should not be held up for want of DFRC licence and such claims should be processed expeditiously.
3. Suitable standing orders may be issued for information and guidance field staff for strict compliance.
4. Receipt of Circular may please be acknowledged.