drawback schedule customs portion

[Richa Goyal]

refund has been filed for refund of drawback for the customs duty portion which falls under column b of the drawback schedule. where can i get the schedule for drawback for the year 2016 for machineries and the applicable case laws that we can claim the drawback at reduced rate in case of availement of credit .

[YAGAY andSUN]

link to DBK Schedule:-

Circular No. 06/2020-Customs New Delhi, dated 30th January, 2020

Notification No. 07/2020-CUSTOMS (N.T.) New Delhi, the 28th January, 2020

AI Summary

Guidance on Customs Duty Drawback Refund for Machinery: Check Circular No. 06/2020-Customs & Notification No. 07/2020-CUSTOMS. A query was raised regarding the refund of customs duty drawback for machinery under column b of the 2016 drawback schedule. The inquirer sought information on where to find the schedule and relevant case laws for claiming drawbacks at a reduced rate when credit is availed. A response provided links to Circular No. 06/2020-Customs and Notification No. 07/2020-CUSTOMS (N.T.), both issued in January 2020, which may contain the needed information.