Drawback - Non-availment of Modvat Certificate

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..... the Central Excise Rules, 1944. An issue has been raised regarding the procedure for the Customs House to verify whether the exporter has availed central excise rebate on inputs under rules 12(1) (b) / 13(1) (b) of the Central Excise Rules, 1944. It is clarified that the goods which are purchased by a merchant exporter from the open market would not have availed of b .....

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..... tuplicate copy of AR-5 from accompanies the consignment to the dock for the purpose of customs examination and is available in a the Customs House. The Customs House should be able to link this copy of AR-5 to the relevant shipping bill, and verify whether the said benefits have been availed of or not before payment of drawback. .....

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