https://www.taxtmi.com/circulars?id=59135 Countervailing Duties leviable under the Customs Tariff Act are rebatable as drawback but, since they are excluded from All Industry Rates, their recovery must be claimed through a Brand Rate application under the Drawback Rules; drawback is admissible only where inputs that suffered the duty were actually used in the exported goods as confirmed by verification. If imported goods subject to countervailing duties are exported as such, drawback under the Customs Act will include the incidence of those duties as part of total duties paid, subject to other conditions. en-us Thu, 11 Jan 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59135 Countervailing Duties leviable under the Customs Tariff Act are rebatable as drawback but, since they are excluded from All Industry Rates, their recovery must be claimed through a Brand Rate application under the Drawback Rules; drawback is admissible only where inputs that suffered the duty were actually used in the exported goods as confirmed by verification. If imported goods subject to countervailing duties are exported as such, drawback under the Customs Act will include the incidence of those duties as part of total duties paid, subject to other conditions. Circulars Customs Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59135