(a) Claim filed with Bureau of Alcohol, Tobacco and Firearms. If the declaration required by Sec. 191.103 of this subpart shows that a claim has been or will be filed with the Bureau of Alcohol, Tobacco and Firearms for domestic drawback, drawback under Sec. 313(d) of the Act, as amended (19 U.S.C. 1313(d)), shall be limited to the difference between the amount of tax paid and the amount of domestic drawback claimed.
(b) Claim not filed with Bureau of Alcohol, Tobacco and Firearms. If the declaration and verified statement required by Sec. 191.103 show that no claim has been or will be filed by the manufacturer with the Bureau of Alcohol, Tobacco and Firearms for domestic drawback, the drawback shall be the full amount of the tax on the alcohol used.
(c) No deduction of 1 percent. No deduction of 1 percent shall be made in drawback claims under Sec. 313(d) of the Act, as amended (19 U.S.C. 1313(d)).
(d) Payment. The drawback due shall be paid in accordance with Sec. 191.81(f) of this part.