Drawback - Acceptance of self-declaration as to the non-availment of Cenvat  facility for  extending  the  duty drawback.

Document Text

Circular No. 65 / 2003-Cus 28th July, 2003 F.No.609/162/2002-DBK Government of India Ministry of Finance Department of Revenue Sub: Acceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawback. issued Attention is invited to the Ministry’s Circular No.8/2003-Cus, dated 17th February, 2003, in the wake of Kelkar Committee’s recommendations. It was instructed that henceforth the manufacturer- exporters who are not registered with Central Excise or such merchant exporters whose supporting manufacturer are not registered with the Central Excise, shall not be required to furnish any certificate as to the non- availment of Cenvat facility from the jurisdictional Central Excise authorities while claiming of duty drawback. 2. It was decided that these manufacturer exporters and merchant exporters with a supporting manufacturer shall be required to give a self-declaration that such manufacturer-exporters or the supporting manufacturers are not registered with Central Excise and that they do not avail / have not availed Cenvat facility. 3. Representations have been received from the trade that these instructions may be made applicable to the past pending cases also. The issue has been examined. It has been decided that the same instructions may also be followed for the past cases and all pending cases may be disposed of accordingly. 4. However, in order to safeguard revenue and to rule out the possibility of any misdeclaration by the exporters, it is considered necessary that the declarations given by the exporters be selectively picked up and sent to the jurisdictional Central Excise field formations for random verification. Commissioner of Customs may kindly devise procedure for selection of such declarations and forwarding the same to the Central Excise field formations. Any instances of mis-declaration noticed pursuant to the Central Excise verification reports should be dealt with stringently and meted out exemplary punishment. 5. Suitable public notices for information of the Trade and standing orders for guidance of the staff may kindly be issued accordingly. 6. The receipt of this Circular may kindly be acknowledged. S.S. Renjhen Joint Secretary to the Government of India Telefax No.23341079

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