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    <title>Refund/claim of Countervailing duty as Duty Drawback</title>
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    <description>Countervailing duty is rebatable as Duty Drawback but, since CVD is excluded from All Industry Rates, drawback for CVD must be claimed via a Brand Rate application under the Drawback Rules; admissibility requires verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback will include the incidence of CVD as part of total duties paid, subject to other conditions.</description>
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      <description>Countervailing duty is rebatable as Duty Drawback but, since CVD is excluded from All Industry Rates, drawback for CVD must be claimed via a Brand Rate application under the Drawback Rules; admissibility requires verification that inputs which bore CVD were actually used in the exported goods. If imported goods on which CVD was paid are exported as such, drawback will include the incidence of CVD as part of total duties paid, subject to other conditions.</description>
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