https://www.taxtmi.com/forum/issue?id=110261 Whether a merchant exporter who purchases excisable goods under a CT 1 bond and exports them may claim duty drawback is contested: one view treats the merchant as the ultimate exporter eligible to claim drawback if declared in the shipping bill and assessed under drawback rules (including All Industry Rate), while an opposing view holds that goods received duty free under CT 1 preclude a drawback claim. en-us Thu, 28 Apr 2016 11:47:21 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110261 Whether a merchant exporter who purchases excisable goods under a CT 1 bond and exports them may claim duty drawback is contested: one view treats the merchant as the ultimate exporter eligible to claim drawback if declared in the shipping bill and assessed under drawback rules (including All Industry Rate), while an opposing view holds that goods received duty free under CT 1 preclude a drawback claim. Discussion-Forum Customs Thu, 28 Apr 2016 11:47:21 +0530 https://www.taxtmi.com/forum/issue?id=110261