Page 66 - ELT_15th June 2020_VOL 372_Part 6th

T32 EXCISE LAW TIMES [ Vol. 372

3. Brand Rate of duty drawback can be claimed on the basis of actual
incidence of duties under Rules 6 or 7 of Customs and Central Excise Duties
Drawback Rules, 2017 (Drawback Rules, 2017). Prior to the Drawback Rules,
2017, claims for Brand Rate of duty drawback were filed in terms of Customs,
Central Excise Duties and Service Tax Drawback Rules, 1995. In addition to the
Brand Rate fixation, payment of provisional All Industry Rate (AIR) of duty
drawback in cases of export under claim for Brand Rate is to be allowed under
Rule 7(3) to the claimants. A facility to obtain a provisional Brand Rate is also
available under Rule 6(2) and 7(3) on such request being made by the exporter. A
gist of the Brand Rate scheme, including the Normal scheme and the Revised
Simplified scheme, is annexed for ready reference.
4. With a view to tackle such pending claims for Brand Rate fixation
and consequent disbursal of the claim, it has been decided that a special drive
should be undertaken by the Customs Zones to dispose off the pendency so that
no application received upto 31-5-2020 is pending at the end of the drive on 30-6-
2020. Due precaution should be taken to have minimal physical interface with
the exporters/representative during the process and required applications,
documents, etc. should be obtained electronically to the extent possible.
4.1 During this drive, the following guidelines may be kept in view
while disposing off the claims :
(a) All applications that are complete in all respects for fixation of
final Brand Rate, for which verification has been completed or
held as not to be required, should be disposed off;
(b) Exporter’s request for provisional Brand Rate should also be
considered and disposed. For this purpose, any claim pending for
provisional AIR under Rule 7 of Drawback Rules, 2017 should also
invariably be processed;
(c) Cases where no application for provisional Brand Rate has been
filed, an option may be offered to the applicant to apply for
provisional Brand Rate, and the same may be considered as per
the Rules;
(d) For exporters who have filed application under the Normal
scheme but who fall under the select five categories of exporters
eligible for Revised Simplified scheme may be offered an option to
change their application from the Normal scheme to the Revised
Simplified scheme so as to make them eligible for the simplified
procedure and allow quick release of provisional Brand Rate;
(e) All cases where provisional Brand Rate is allowed should be
finalised within another two months i.e. by 31-8-2020;
(f) Applications where the verification was completed or Brand Rate
letter issued by Central Excise authorities even after 1-7-2017
(when the Brand Rate work was transferred to Customs
formations) but the drawback disbursal is pending, such
verification report or Brand Rate fixed may be accepted by the
Customs authorities and also be considered for disbursal of Brand
Rate unless there are specific reasons necessitating further
verification, etc.;

EXCISE LAW TIMES  15th June 2020  66