Drawback of Integrated Tax and Compensation Cess paid on imported goods Upon re-export under Section 74 of the Customs Act, 1962

Drawback of Integrated Tax and Compensation Cess paid on imported goods Upon re-export under Section 74 of the Customs Act, 1962 https://www.taxtmi.com/circulars?id=59541 Drawback entitlement on re-exported goods is expanded to refund integrated tax and compensation cess in addition to basic customs duty; exporters must obtain a jurisdictional Central/State/UT tax officer's certificate confirming no credit or refund of the integrated tax or compensation cess has been availed or claimed, to prevent double benefit, while other existing drawback instructions continue to apply. en-us Thu, 13 Jul 2017 00:00:00 +0530 Mon, 11 Feb 2019 15:46:00 +0530 TaxTMI RSS Generator Drawback of Integrated Tax and Compensation Cess paid on imported goods Upon re-export under Section 74 of the Customs Act, 1962 https://www.taxtmi.com/circulars?id=59541 Drawback entitlement on re-exported goods is expanded to refund integrated tax and compensation cess in addition to basic customs duty; exporters must obtain a jurisdictional Central/State/UT tax officer's certificate confirming no credit or refund of the integrated tax or compensation cess has been availed or claimed, to prevent double benefit, while other existing drawback instructions continue to apply. Circulars Customs Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59541