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of <h1>Exports under DEPB Scheme now eligible for drawback on CVD and excise duties when Modvat credit is unavailable</h1> Exports under the DEPB Scheme involving goods subject to compounded Central Excise duty, such as re-rolled steel and processed fabrics, are now eligible for drawback on additional customs duty (CVD) and excise duty paid on inputs when Modvat credit is unavailable. Exporters can claim reimbursement against these duties upon submission of proof of payment. This amendment addresses exporters' inability to fully recover duties on inputs used in export goods and modifies the earlier Circular No. 68/97-Cus accordingly, while maintaining other existing provisions.
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