Duty Drawback - All India Duty Drawback

[Zala Jaydeep]

We are import our input u/r FTA ( Foreign Trade Agreement ) availing customs Noft.No.44/2011 to exemption on Customs duty components and paying the only part of IGST and Cess , then we have to processed our inputs and converts to final product , the final product export and claim the export benefit of Duty Drawback under All India Rate with condition of CENVAT Duty availed.

Question is are we eligible to Duty Drawback ?

My concerns is if we are claim FTA benefit and our input is coming Zero % Duty and we are claim of duty Drawback und ( AIR )

Plese suggest your advice on export benefit

AI Summary

Duty drawback eligibility limited where inputs imported under FTA exemption; brand-rate allowed only for duty-paid non-FTA inputs.
Duty drawback is not available to an Advance Licence holder for inputs imported under duty-free schemes or FTA exemptions where no customs duty was paid; however, exporters may claim the brand rate of duty drawback only for inputs that were not imported against the advance licence (or duty-free route) and on which customs duty was actually paid, notwithstanding availing of CENVAT.