Amendment in Notification No. 131/2016 - Customs (N.T.), dated the 31st October, 2016 - Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

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..... e powers conferred by sub-sections (2) and (3) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3, 4 and 5 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government hereby amend the notification of the Government of India in the Ministry of Finance (Department .....

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..... shall be availed on the export product or on any of the inputs or input services used in the manufacture of the export product, or (ii) if the goods are exported on payment of integrated goods and services tax, the exporter shall declare that no refund of integrated goods and services tax paid on export product shall be claimed; (b) the exporter shall declare, and if necessary, establish to the .....

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