7.06

Conditions for refund of deemed export drawback

Supplies will be eligible for deemed export drawback as per para 7.03 (b) of FTP, as under:

(a) In case CENVAT credit / rebate has not been availed on the inputs / input services, by the supplier of goods, then, benefit as per Column 'A' of All Industry Rate of Duty Drawback Schedule shall be admissible.

(b) If CENVAT credit / rebate has been availed by the supplier of goods, on inputs / input services, then, no Drawback shall be admissible as per Column 'B' of All Industry Rate of Duty Drawback Schedule. However, in such cases, Basic Customs Duty paid can be claimed as Brand Rate of Duty Drawback based upon submission of documents evidencing actual payment of duties.