https://www.taxtmi.com/forum/issue?id=111639 Duty drawback is intended to compensate customs duties on imported inputs used in exports and is generally not admissible where CENVAT credit has been taken on those inputs; rebate of excise on exported goods is a separate remedy. Board clarifications and AIR methodology have led to debate that input origin may be immaterial for AIR calculation and that drawback has been claimed in practice on exempted or directly imported goods, though admissibility and valuation can vary. en-us Fri, 17 Mar 2017 00:20:58 +0530 Thu, 23 Jan 2025 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111639 Duty drawback is intended to compensate customs duties on imported inputs used in exports and is generally not admissible where CENVAT credit has been taken on those inputs; rebate of excise on exported goods is a separate remedy. Board clarifications and AIR methodology have led to debate that input origin may be immaterial for AIR calculation and that drawback has been claimed in practice on exempted or directly imported goods, though admissibility and valuation can vary. Discussion-Forum Customs Fri, 17 Mar 2017 00:20:58 +0530 https://www.taxtmi.com/forum/issue?id=111639