Eligibility of All Industry Rate (AIR) of Drawback to goods exported under DFRC Scheme during 1.4.2000 to 31.5.2000-

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..... 0, Duty Free Replenishment Certificate (DFRC) Scheme had come into operation with effect from 1.4.2000 and exports made under it were, interalia, eligible for AIR of Drawback equivalent the Central Excise duty portion in respect of inputs imported and cleared on payment of CVD, provided no cenvat was availed. Circular Nos. 33/2000-Cus dated 2.5.2000 and 42/2000-Cus dated 12.5.2000 refer in this re .....

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..... ing the new AIR of Drawback, General Note 2(b) to the aforesaid notification was also suitably amended. The intention of the Government was however, to extend all benefits of DFRC Scheme for exports made under it after 1.4.2000. Simply because General Note 2(b) to the earlier AIR notification No. 31/99-Customs (NT) dated 31.5.99 was not amended should not be made a ground for denial of aforesaid b .....

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