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TMI BlogCustoms, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) . ; (ii) in rule 3, in sub-rule (1) , after the clause (bb), the following clauses shall be inserted, namely:- (bc) the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder, (bd) the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the rules made thereunder; and ; (iii) for rule 6 , the following rule shall be substituted, namely:- 6. Cases where amount or rate of drawback has not been determined.- (1)(a) Where no amount or rate of drawback has been determined in respect of any goods, any exporter of such goods may, within three months from the date relevant for the applicability of the amount or rate of drawback in terms of sub-rule (3) of rule 5, apply to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction over the place of export, for determination of the amount or rate of drawback thereof stating all the relevant facts including the proportion in which the materials or components or input services are used in the production or manufacture of goods and the duties paid on such materials or co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided that the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, for the purpose of allowing provisional payment of drawback in respect of such export, require the exporter to enter into a general bond for such amount, and subject to such conditions, as he may direct; or to enter into a bond for an amount not exceeding the full amount claimed by such exporter as drawback in respect of a particular consignment and binding himself, - (i) to refund the amount so allowed provisionally, if for any reason, it is found that the duty drawback was not admissible; or (ii) to refund the excess, if any, paid to such exporter provisionally if it is found that a lower amount was payable as duty drawback: Provided further that when the amount or rate of drawback payable on such goods is finally determined, the amount provisionally paid to such exporter shall be adjusted against the drawback finally payable and if the amount so adjusted is in excess or falls short of the drawback finally payable, such exporter shall repay to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, the excess or be entitled to the deficiency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of three months and that the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may further extend the period by a period of six months; (iii) the Assistant Commissioner of Customs or Deputy Commissioner or Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal; (iv) an application fee equivalent to 1% of the FOB value of exports or one thousand rupees whichever is less, shall be payable for applying for grant of extension to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or two thousand rupees whichever is less, shall be payable for applying for grant of extension by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. (2) On receipt of the application referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) in rule 9 , in clause (d),- (A) for the words Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be or the Principal Commissioner or Commissioner of Customs and Central Excise , the words Principal Commissioner of Customs or Commissioner of Customs , shall be substituted; (B) the words or of Central Excise shall be omitted; (vi) in rule 10 , the words or of Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise shall be omitted; (vii) in rule 13 , in sub-rule (2),- (A) in clause (iii), for the letters and figure ARE-1 , the words tax invoice shall be substituted; (B) for clause (v), the following clause shall be substituted, namely:- (v) copy of communication regarding rate of drawback where the drawback claim is for a rate determined by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under rule 6 or rule 7 of these rules. ; (viii) in rule 15, for sub-rule (1) , the following sub-rule shall be substituted, namely:- (1) Where any exporter finds that the amount of drawback paid to him is less than what he is entitled to on the bas ..... 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