Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 › Customs, Central Excise Duties and Service Tax Drawback Rules, 1995.

Rule 5. Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback

Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

Official text

Rule 5. Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback. —

(1) The Central Government may specify the period upto which any amount or rate of drawback determined under rule 3 or revised under rule 4, as the case may be, shall be in force.

(2) Where the amount or rate of drawback is allowed with retrospective effect, such amount or rate shall be allowed from such date as may be specified by the Central Government by notification in the Official Gazette which shall not be earlier than the date of changes in the rates of duty on inputs or tax on input services used in the export goods.

(3) The provisions of section 16, or sub-section (2) of section 83, of the Customs Act, 1962 (52 of 1962) shall determine the amount or rate of drawback applicable to any goods exported under these rules.

Judgments on Rule 5

  • Voith Hydro Private Limited vs -Patna(Prev) — CESTAT, 3 Nov 2025. A drawback claim on re-export of imported goods must be filed within the maximum twelve-month period prescribed by Rule 5(1) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, and once that…
  • John Deere India P Ltd vs Commissioner Of Customs-Pune — CESTAT, 13 Dec 2024. Where shipping bills are converted under section 149 of the Customs Act, 1962, the date of export for computing limitation under the Drawback Rules, 2017 must be deemed to be the date of conversion, not the original let…