Circular No.ES/98/ 2018-19 18th June, 2018
To: Members of the Council
Sub: Procedure of surrender of Drawback amount
Air Cargo Complex (ACC) Customs has issued a Public Notice No. 74/2018 dated 15th June, 2018 on the above subject.
ACC has noticed that process of suo- moto surrender of ineligible Drawback amount by the exporters involves lengthy and time consuming avoidable steps.
In this regard, members of Trade had requested for simplification of process in monthly Permanent Trade Facilitation Committee (PTFC) Meeting.
Now, the matter has been examined and it has been decided to replace the existing process with the following:-
- The exporter willing to suo- moto surrender the Drawback amount, for any valid reason, will calculate on his own the amount to be paid back along with applicable interest.
- Exporter/ Authorized Representative of the exporter will approach the Cash Section with duly filled Challan in triplicate copies and deposit the amount/ Demand Draft mentioning the IEC/ GSTIN and Shipping bill numbers.
- Further, exporter has to approach the Assistant Commissioner/ Deputy Commissioner (Drawback) with a letter mentioning the reasons for return of Drawback with supporting documents, Shipping Bill umbers, IEC Code, Date of credit of Drawback amount, Self- certified calculation sheet of amount and interest and amount paid Challan as per Calculation sheet.
- Assistant Commissioner/ Deputy Commissioner (Drawback) will mark the letter to Tax Assistant (Drawback) for allotment of file number and for issuing acknowledgement mentioning the file number, in standard format.
- Tax Assistant will send the file to Computist for verification of interest amount as per the calculation sheet submitted.
- Computist will certify the calculation and send it back to Tax Assistant (Drawback) on the same day.
- Tax Assistant (Drawback) will put up the file to Superintendent who will scrutinize it and submit to the Assistant Commissioner/ Deputy Commissioner (Drawback) with the finding.
- Assistant Commissioner/ Deputy Commissioner (Drawback) will issue further necessary instructions in the case on merits.
- If any short payment is noticed, the same will be communicated to the exporter.
- If there is no short payment, the final closure of the case will be informed to the exporter by Drawback Section in standard format within 10 working days of receipt of letter.
Members may kindly make a note of the above and do the needful at the earliest.