Federal Excise Rules, 2005 whether any
56
[drawback] should be granted and if so, at what rate or rates and
from what date. (5)
In order to obtain payment of
57
[drawback] the applicant shall produce
before the officer authorized by the Collector of Federal excise in this behalf, the shipping documents certifying the export of the consignment. After satisfying himself that the claim is in order, officer shall sanction the payment of the 58
[drawback] in accordance with the relevant notification and these rules.
(6)
If any of the particulars entered in the application submitted under this rule
is found to be incorrect, either before or after the export of goods, the applicant shall be liable:--
(a)
to a penalty under the Act and these rules for each breach of any provision of this rule;
(b)
to refund to the Government the sums received by him as [drawback]; and
(c)
to be deprived of the benefit of such
59
[drawback] for a period of
one year.
(7)
No
60
[drawback] shall be granted if the claim for
61
[drawback] is filed
after one hundred and twenty days of the exportation or of the publication of notification, whichever is later.
34.
Pecuniary competence to sanction
claims for refund or
63
62
[drawback) or refund. -- The
[drawback] of duty of excise shall be decided by the
following officers of Federal excise, namely:--
56 57 58 59 60 61 62 63
Substituted for the word "rebate" by Notification No. S.R.O. 561 (1)/2006, dated 5th June. 2006, reported as PTCL 2006 51. 1724. Substituted for the word "rebate" by Notification No. S.R.O. 561 (1)/2006, dated 5th June. 2006, reported as PTCL 2006 51. 1724. Substituted for the word "rebate" by Notification No. S.R.O. 561 (1)/2006, dated 5th June. 2006, reported as PTCL 2006 51. 1724 Substituted for the word "rebate" by Notification No. S.R.O. 561 (1)/2006, dated 5th June. 2006, reported as PTCL 2006 51. 1724 Substituted for the word "rebate" by Notification No. S.R.O. 561 (1)/2006, dated 5th June. 2006, reported as PTCL 2006 51. 1724 Substituted for the word "rebate" by Notification No. S.R.O. 561 (1)/2006, dated 5th June. 2006, reported as PTCL 2006 51. 1724 Substituted for the word "rebate" by Notification No. S.R.O. 561 (1)/2006, dated 5th June. 2006, reported as PTCL 2006 51. 1724 Substituted for the word "rebate" by Notification No. S.R.O. 561 (1)/2006, dated 5th June. 2006, reported as PTCL 2006 51. 1724
30