https://www.taxtmi.com/forum/issue?id=107331 Duty drawback rebates taxes or duties on inputs used in exported goods but is reduced by any Cenvat credit availed; VAT/CST portions are excluded. Basic Customs Duty paid on imported inputs forms part of cost and is eligible for drawback when such inputs are exported in finished goods, except where Cenvat credit has been claimed on that duty. All Industry Duty Drawback provides a predetermined rate that may apply irrespective of Cenvat uptake. Service tax on imports may be claimed via refund or drawback only when Cenvat has not been availed. Bank Realisation Certificate and foreign exchange realisation are required for export benefits. en-us Sun, 14 Sep 2014 10:19:48 +0530 Thu, 23 Jan 2025 15:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107331 Duty drawback rebates taxes or duties on inputs used in exported goods but is reduced by any Cenvat credit availed; VAT/CST portions are excluded. Basic Customs Duty paid on imported inputs forms part of cost and is eligible for drawback when such inputs are exported in finished goods, except where Cenvat credit has been claimed on that duty. All Industry Duty Drawback provides a predetermined rate that may apply irrespective of Cenvat uptake. Service tax on imports may be claimed via refund or drawback only when Cenvat has not been availed. Bank Realisation Certificate and foreign exchange realisation are required for export benefits. Discussion-Forum Customs Sun, 14 Sep 2014 10:19:48 +0530 https://www.taxtmi.com/forum/issue?id=107331