Drawback – fixation of Brand Rate – time limit relaxed for filing application

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..... n Attention is invited to the Ministry’s Circular No. 82/98-Customs dated 29th October, 1998 which permits condonationof 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. 8 .....

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..... iles 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 .....

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