HC held that duty drawback under Section 74 of Customs Act, 1962...

HC held that duty drawback under Section 74 of Customs Act, 1962 is allowable only on Basic Customs Duty paid and not on total customs duties including Countervailing Duty, Special Additional Duty, and Education Cesses. Court interpreted "any duty" in Section 74 to mean duty payable under Customs Act only, excluding duties under Customs Tariff Act, 1975 or other Acts. Section 2(15) definition of "duty" supports this interpretation. Petitioner had already availed Cenvat credit on CVD, SAD and Cesses under Rule 3 of Cenvat Credit Rules, 2004, but not on basic customs duty. Impugned orders modified directing authorities to recompute duty drawback considering only basic customs duty and apply Notification 23/2008 for computation period. Petition allowed by way of remand.

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