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    <title>DUTY DRAWBACK BACK -BRAND RATE OF FIXATION</title>
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    <description>The taxpayer availed CENVAT credit on CVD and SAD on imported inputs and asks whether only the SAD portion may be reversed from books and then claimed in duty drawback under the brand rate together with BCD. The reply advises that such coordination must be planned at the time of import.</description>
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      <description>The taxpayer availed CENVAT credit on CVD and SAD on imported inputs and asks whether only the SAD portion may be reversed from books and then claimed in duty drawback under the brand rate together with BCD. The reply advises that such coordination must be planned at the time of import.</description>
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