<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">For the exports made prior to 1st July 2017, application for fixation of brand rate as per the Drawback scheme under the earlier law (defined as &#39;existing law&#39; in section 2(48) of the CGST Act, 2017) can be filed even after 1st July 2017.</span></span></p>