Drawback on re-export of imported goods

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..... t within two years from date of payment of duty on importation thereof. Under certain circumstances this period may be extended upto one year by the Principal Chief Commissioner/Chief Commissioner of Customs and beyond that by the Board. [Refer Notification No. 33/94-Cus(N.T.) dated 01.07.1994] 1.2 Application by exporter is required to be made within 3 months from the date on which an order per .....

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..... to manner and time of claiming drawback, identification, determination of and extent of use and other attendant aspects, all cases of drawback processing or denial are to be handled by way of detailed speaking order, following the principles of natural justice. Each such order is examined by the Commissioner for its legality and propriety. [Refer Circular No. 35/2013-Cus. dated 05.09.2013] 1.5 .....

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..... edit or integrated tax paid on re- exported goods has been claimed. [Refer Circular No. 21/2017-Cus. dated 30.06.2017] 1.7 The Pay and Accounts Office (PAO) under Chief Controller of Accounts, CBIC does the accounting and reconciliation of drawback payments after the receipt of monthly account from the concerned Commissionerate or Customs Houses.
Manuals, Ready reckoner, Law and practice, Ref .....

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