Dept of Revenue Amends Customs, Central Excise Duties and Service Tax Drawback Rules w.e.f. 22 Nov 2014

[Customs Notification No. 109 (Non Tariff) dated 17th November 2014]

In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37 of the Central Excise Act, 1994 (1 of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, namely:-

1.     (1) These rules may be called the Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2014.

(2)   They shall come into force on 22nd November, 2014.

2.     In the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in rule 7, in sub-rule (1), for the words “he may within three months”, the words “he may, except where a claim for drawback under rule 3 or rule 4 has been made, within three months” shall be substituted.

[F. No. 609/107/2014-DBK]