Prohibition and regulation of drawback in certain cases:

Drawback shall not be allowed in respect of:

(a) Goods the market price of which is less than the amount of drawback.
(b) Goods where the drawback is less than fifty rupees.
(c) Goods which are likely to be smuggled back to India.
Procedure for claiming duty drawback:
Following is the detailed procedure for claiming duty drawback:
1. Filling of shipping bill: The exporter is required to file a shipping bill in triplicate along
with a copy of invoice.
2. Declaration: Required declarations must be made by the exporter by duly signing the
declaration.
3. Bill of Export: The triplicate (Third copy) of the Bill of Export is the drawback copy and
must be market as drawback claim copy.
4. Passing of bill by Assistant Commissioner: On receipt of the shipping bill or bill of
export by the customs officers, it is checked and verified. On passing the bill by the
Assistant Commissioner the duplicate and triplicate are handed over to the exporter for
scrutiny. The examiner (Competent authority) subscribes his report on
duplicate/Triplicate copies with the words “Let export order be given”.
5. Submission of “Let export order be given” copy to the drawback department: The
triplicate copy is to be submitted to the drawback department.
6. Drawback claim: Drawback claim has to submitted within 3 months after, “let export
order be given” is issued.
Crediting of exporter’s account: The account of the exporter is credited in drawback ledger
after the sanction is issued by the Assistant