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of <h1>Ministry of Finance Clarifies Refund of Safeguard Duties as Duty Drawback under Customs Tariff Act, 1975, Section 75.</h1> The circular issued by the Ministry of Finance, Department of Revenue, addresses the refund or claim of Safeguard Duties as Duty Drawback under the Customs Tariff Act, 1975. It clarifies that Safeguard Duties, which are not considered in determining All Industry Rates of drawback, are rebatable as Drawback under Section 75 of the Customs Act. Claims can be made through an application for Brand Rate under specific rules if the inputs subject to Safeguard Duties were used in exported goods. Additionally, for goods exported as imported, Drawback under Section 74 includes Safeguard Duties, subject to conditions. Public notices and orders are advised for implementation.
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