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TMI BlogDrawback on exports made under DEEC Scheme- Guidelines for PaymentX X X X Extracts X X X X X X X X Extracts X X X X ..... gation against Value Based Advance Licence and Quantity Based Advance Licence issued on or after 1st April, 1995 A number of representations have been received from Export Promotion Councils regarding difficulties being faced by them in claiming drawback on export made made Duty Exemption Scheme. It has been pointed out in these representations that some of the field formatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en made before 1.4.95 but the advance licence was not issued prior to that date, import against such VABAL or QABAL issued on or after 1.4.95 shall be governed by Notification No. 79/95-Customs and 80/95- Customs both dated 31st May, 1995 and such imports shall attract additional duties of Customs. Accordingly, exports made in discharge of export obligation against such licences even where exports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty should have been paid before sanctioning such drawbacks. In respect of above cases drawback should be allowed in terms of Drawback Public Notice No. Drawback / PN-4/ 95 dated 2.5.95 and 1st Proviso to Note 2(b) of the General Notes to Drawback Public Notice No. Drawback / PN-5/95 dated 15.6.95 whereby All Industry Rates effective from 16.6.95 ware notified, on exports mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces issued to them on or after 1.4.95, requiring each exporter to seek relaxation form the Central Government individually would would cause unnecessary hardship. It has therefore been decided that in all cases where exports were made on a free Shipping Bill on or before 31.5.95 in discharge of export obligation under a VABAL or QABAL issued/ to be issued on or after 1.4.95 and the exporter desire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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