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Time limit for avaling Duty Drawback

Final 270 views 3 replies

Abhijit

CA

250 Points Posted on 15 March 2018

Is there any time limit to manufacture and export for availing duty drawback under section 75 of Customs Act ?

Replies (3)

abeertiwari

ca

310 Points Posted on 15 March 2018

yes 3 months and further extension of 3 months...application for brand rate and special brand rate.

CA Vijeta Nathani

Chartered Accountant

505 Points Posted on 16 March 2018

There is no time limit to manufacture and export for availing duty Drawback under sec. 75..
However, if imports are made under license, then Conditions prescribed in this behalf in license, shall be applicable.

Abhijit

CA

250 Points Posted on 26 March 2018

Thank you

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