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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Public Notice Clarifies Countervailing Duties as Duty Drawback u/s 75; Claims via Brand Rate Application Required.</h1> The public notice addresses the refund or claim of Countervailing Duties as Duty Drawback. It highlights that these duties, under Section 9 of the Customs Tariff Act, can be rebated as Drawback per Section 75 of the Customs Act. Since Countervailing Duties are not included in the All Industry Rates of Duty Drawback, claims must be made through a Brand Rate application under the relevant Customs and Central Excise Duties Drawback Rules. Drawback is only admissible if the inputs incurring these duties were used in exported goods. Additionally, for exported goods subject to these duties, Drawback under Section 74 includes these duties. Difficulties in compliance should be reported to the Commissioner.