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TMI BlogAudit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme: regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... -12, Section 2 Duty Drawback Scheme: regarding Ma am/Sir, Reference is drawn to Board s Circular No.46/2011-Cus dated 20.10.2011 , Instruction dated 31.7.2013 and Circular No. 35/2013-Cus dated 5.9.2013 related to the above subject. The outcomes reported by field formation on the Audit observations were reviewed further. 2. The Audit Report highlighted aspects on the compliance side which Internal Audit did not notice. A better performance by Internal Audit would have enabled remedial actions to be taken earlier. Board directs that Commissioners should appropriately strengthen their Internal Audit wings to achieve desired diligence levels and a significantly improved performance in areas such as payment of re-export drawback, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that a proper record of such checks should be maintained. Detections that indicate lower FOB/realization should also be intimated to RA/DGFT for necessary action when any benefit under FTP is involved. Further, the Commissionerates may collate data on the performance of these and similar checks w.r.t. AIR drawback payments in the enclosed format. This may be refined by field formations. The Chief Commissioners may monitor the sufficiency of such checks on monthly basis. The Board shall request this information at a future date. 5A. The time taken in fixation of brand rates by Central Excise field formations was examined by Audit. The Board has noted that after the decentralization of brand rate fixation work the normal procedure (in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant of drawback on relevant AIR provisionally, the Central Excise officer who is to fix the brand rate should, ensuring that the exporter is eligible for the relevant AIR, authorize provisional brand rate letter within 7 days to claim the drawback. Apart from other pertinent details, the said letter should show the shipping bill No. and date/item wise relevant drawback tariff item No.(including whether A or B column) of the AIR Schedule, rate and cap of drawback being granted, and the amount of drawback (equivalent to the relevant AIR with cap) bifurcated into Customs and/ or Central Excise/Service Tax components. The bifurcation should be based on claim in the application for fixation of brand rate filed in terms of said Rule 7 . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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