https://www.taxtmi.com/circulars?id=59602 Countervailing Duties are rebatable as duty drawback under Section 75 but are excluded from All Industry Rates; therefore drawback for such duties must be claimed by applying for a Brand Rate under Rule 6 or Rule 7 of the Drawback Rules, and will be allowed only when verification confirms the dutiable inputs were actually used in the exported goods. If imported goods that attracted Countervailing Duties are exported as such, drawback under Section 74 includes the Countervailing Duty as part of duties paid, subject to other conditions. en-us Thu, 14 Dec 2017 00:00:00 +0530 Thu, 14 Feb 2019 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59602 Countervailing Duties are rebatable as duty drawback under Section 75 but are excluded from All Industry Rates; therefore drawback for such duties must be claimed by applying for a Brand Rate under Rule 6 or Rule 7 of the Drawback Rules, and will be allowed only when verification confirms the dutiable inputs were actually used in the exported goods. If imported goods that attracted Countervailing Duties are exported as such, drawback under Section 74 includes the Countervailing Duty as part of duties paid, subject to other conditions. Circulars Customs Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59602