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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Clarifies Countervailing Duties Refund Process: Eligible for Duty Drawback u/s 7S, Claim via Brand Rate Application.</h1> The circular from the Commissioner of Customs addresses the refund or claim of Countervailing Duties as Duty Drawback. It clarifies that Countervailing Duties, levied under section 9 of the Customs Tariff Act, are eligible for rebate as Drawback under Section 7 S of the Customs Act. These duties are not included in the All Industry Rates of Duty Drawback and can be claimed through an application for Brand Rate under the relevant rules. Drawback is admissible only if the inputs subject to these duties were used in exported goods. Additionally, for exported goods that were initially imported with Countervailing Duties, the Drawback under Section 74 includes these duties.
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