Drawback - Post Export verifications

  • Where First two digit of Serial No. found wrongly mentioned, Exporter / CHA to be notified to make good deficiency. To be cautioned to be more careful in future. If same Exporter / CHA found to indulge in such practice to get more benefit suitable action to be initiated.
  • Where description and Serial No. do not agree, Exporter / CHA to be notified to make good deficiency. and if acceptable to department, drawback to be allowed.
  • Where description not sufficient to correctly arrive at the Serial No. Exporter / CHA to be notified to make good deficiency with supporting documents such as the Purchase Order placed, Technical literature etc.
  • Where CENVAT found availed but not declared, adjudication proceeding to be initiated.