c
c

refers to the refund in respect of Central Excise and Customs duties paid in respect of the raw materials a
other inputs used in the manufacture of the product prior to its export.


{ scheme known as µDuty Drawback Credit Scheme¶ 1976 envisages an advance payment by the eligible b
submission of shipping bill bearing the certificate of custom authorities indicating the amount of drawba
provisionally determined by them.





Ê The exporter should get himself registered with the authorized bank and obtain a reference
number from it for identification.


Ê The exporter should endorse the shipping bill relating to goods for which one advance is desired
to be obtained to the following effect.


^ lease pay Rs. ...Being the amount of drawback admissible to me in respect of the shipment
covered by the shipping bill to M/s ....................(Name of the bank) through RBI quoting the
reference number............allotted to us by the authorized bank.


Ê The customs authorities will scrutinize the drawback claim on the basis of the declared
description of the goods and endorse the shipping bill.


Ê {fter the actual exportation of goods, the exporter shall submit the copy of shipping bill duly
endorsed by custom authorities to his bank for obtaining the advance under the scheme.


Ê {fter necessary satisfaction of the bank, the bank will allow the advance within the limits earlier
sanctioned by it.


Ê The customs authorities will process the claim for drawback and arrange for the payment of
amount to the RBI for crediting the same to the concerned bank.