The CBIC issued Instruction No. 10/2021-Customs dated May 13, 2021 w.r.t. implementation of special refund and drawback disposal drive from May 15, 2021 to May 31, 2021. As you are aware, the CBIC has throughout been at the forefront of our fight against the Covid-19 pandemic. The measures put in place for this include 24×7 Customs functioning, single-window helpdesk, nodal officers at all locations, the relaxing requirement of submission of bond and replacing it with the undertaking, exemption from Customs duty and IGST on specified COVID-19 material donated from abroad, expeditious Customs clearance for all COVID-19 related imports made by Red Cross Society, etc.
The Board has decided that there is a need to focus on timely disposal of all pending refund/duty drawback claims in order to provide immediate relief to the business entities, especially MSMEs, in these difficult times. Accordingly, it is hereby instructed that there shall be a “Special Refund and Drawback Disposal Drive” with the objective of priority processing and disposal of all pending refund and drawback claims. This Special Drive shall be in place from 15th May 2021 to 31st May 2021. It is expected that during this period all refund and drawback claims that are pending as on 14th May 2021 shall be disposed.
In this regard, the following may kindly be taken note of:
- All the relevant legal provisions, notifications, circulars, and instructions must be followed while processing these claims.
For the facilitation of exporters, all communication should be done over email, wherever e-mail id of the applicant is available.
All deficiency memos may be reviewed and refund/drawback may be considered on merit. The Special Drive should be widely publicized.