The Hindu Business Line : DBK claims: Time limit clarified

The Duty Drawback wing of the Ministry of Finance has now clarified for the benefit of exporters that the time limit for drawback claims is reckoned from the date of submission of application for brand rate fixation.

Earlier, the field officers in the Central Excise department were treating all those brand rate applications as time-barred, especially where additional supporting documents, such as revised DBK-1, 11A, 111 and 111A, together with corresponding bills of entries/excise invoices are submitted, even though these were in continuation of their earlier brand rate applications (in respect of certain inputs which were earlier omitted).

Following a representation by the Federation of Indian Export Organisations, officials of the drawback wing have now instructed all Central Excise field formations to reckon the time limit for accepting drawback claims of exporters from the date of submission of application for fixation of brand rate of drawback pertaining to particular shipments, and not from the date of submission of any additional documents relating to the same application.

It is clarified that based on the data/documents furnished subsequently, the brand rate letter issued earlier can be amended suitably.

According to senior FIEO officials, the need for filing revised documents arises in the following cases:

Before completion of verification and submission of verification report by the jurisdictional Commissioner of Central Excise; and

after submission of verification report, but before issuance of rate letter, or

after issuance of rate letter.

Our Kolkata Bureau

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