CUSTOMS, CENTRAL EXCISE DUTIES AND SERVICE TAX DRAWBACK RULES, 1995

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R.1 Short title, extent and commencement

R.2 Definitions

R.3 Drawback

R.4 Revision of rates

R.5 Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback

R.6 Cases where amount or rate of drawback has not been determined

R.7 Cases where amount or rate of drawback determined is low

R.8 Cases where no amount or rate of drawback is to be determined

R.9 Power to require submission of information and documents

R.10 Access to manufactory

R.11 Procedure for claiming drawback on goods exported by post

R.12 Statement/Declaration to be made on exports other than by Post

R.13 Manner and time for claiming drawback on goods exported other than by post

R.14 Payment of drawback and interest

R.15 Supplementary claim

R.16 Repayment of erroneous or excess payment of drawback and interest

R.16(a) Recovery of amount of Drawback where export proceeds not realised

R.17 Power to relax

R.18 Repeal and saving

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