F.NO 609/159/97-DBK(Pt)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Drawback – fixation of Brand Rate – time limit relaxed for filing application
Attention is invited to the Ministry’s Circular No. 82/98-Customs dated 29th October, 1998 which permits con-donation 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 ehre 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 Rles 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. |
Reasons for delay |
Period of condonation beyond the period permitted under Rule 6/7 |
| 11. | 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. | 90 days from the date of rejection/ recovery of the refund |
| 12. | 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. | 90 days from the date of rejection of application for drawback under Sec. 74 |
