10.15

The procedure for claiming benefits under paragraph 10.3 (b) and (c) of the Policy shall be as under:

(i) An application in the form given in Appendix-17, alongwith the documents prescribed therein, shall be made to the Regional Licensing Authority concerned.

(ii) The claim shall be filed against payment certificate received on monthly basis/ quarterly basis/half yearly basis, except for supplies under paragraph 10.2 (d),(e),(f) and (g), where it may be filed either on the basis of payment certificate or on the basis of proof of supplies effected. The claim may be filed either covering the payment certificate received for the supplies against a particular project or supplies to all the projects effected during the month/ quarter/half year as per the option of the applicant. In addition, the applicant shall also have the option to file claim covering all the supplies to a project.

Such claims shall be filed within a period of six months from the end of monthly/ quarterly/ half yearly period as per the option of the applicant which shall be counted from the date of receipt of the payment certificate or from the date of certificate of receipt of the supplies by the Project Authority as per the applicant’s option

(The Above para has been amended vide P.N. No. 21(RE-01), Dt. 15/06/2001.)

(iii) The application shall be filed within a period of six months from the end of the monthly/quarterly/half yearly period, as per the option of the applicant. Such claims may also be filed even where part payment certificates have been received.

(iv) Where no All Industry Rate of Drawback is available or the same is less than 4/5th of duties actually paid on the materials or components used in the production or manufacture of the said goods, the exporter/ supplier may apply to the DGFT (Hqr.) for fixation of brand rate in the form given in Appendix 17. In such cases , for each claim filed with concerned licensing authority, a corresponding application for fixation of brand shall be filed with DGFT (Hqr.) indicating the RLA file/correspondence no., if any to facilitate cross referencing.

The time limit, frequency, etc. for filing applications for fixation of brand rate of duty drawback shall be the same as for filing the claims indicated in sub paras (ii) & (iii) above. The provision of late cut as given in paragraph 15.16 shall also be applicable under this sub-paragraph.

(v) Subject to the procedure laid down in this Handbook, the Customs and Central Excise Duty Drawback Rules, 1995 shall apply mutatis-mutandis to deemed exports.

(vi) Regional Licensing Authorities may consider provisional payment to the extent of 75% of the Drawback claim in the case of private companies and 90% in the case of Public Sector Undertakings, pending fixation of Brand Rate.

(Pl.See Policy Circular No.6(RE-01)/ 2001-2002 Dated: 26th July, 2001)