Drawback of integrated tax and compensation cess under Section 74 on re-export entitlement clarified for importers and exporters. The notice publicizes CBEC Circular No. 21/2017 clarifying entitlement and procedural instructions for claiming drawback of integrated tax and compensation cess paid on imported goods when those goods are re exported, and directs trade associations to circulate these compliance steps and filing requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback of integrated tax and compensation cess under Section 74 on re-export entitlement clarified for importers and exporters.
The notice publicizes CBEC Circular No. 21/2017 clarifying entitlement and procedural instructions for claiming drawback of integrated tax and compensation cess paid on imported goods when those goods are re exported, and directs trade associations to circulate these compliance steps and filing requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.