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CBEC directs Customs field formations to scrupulously follow prescribed export procedure at the time of processing AIR duty drawback shipping bills under EDI system; Where higher composite AIR claimed without corresponding "CENVAT Credit Non-availment Certificate", shipping bills must necessarily be amended to show lower rate of AIR duty drawback, before moving to Let Export Order stage
Customs Instruction F No. 609/156/2013-DBK, dated March 13, 2014
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