https://www.taxtmi.com/circulars?id=62117 Earlier circulars permitting application of All Industry Rates to Brand Rate fixation were based on a pre GST premise of unrelieved excise duties; post GST subsumption of those duties and availability of input tax credit removes that premise. Therefore those circular provisions do not apply to exports in the post GST era, and any duties not refunded or neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules. en-us Thu, 08 Aug 2019 00:00:00 +0530 Thu, 08 Aug 2019 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62117 Earlier circulars permitting application of All Industry Rates to Brand Rate fixation were based on a pre GST premise of unrelieved excise duties; post GST subsumption of those duties and availability of input tax credit removes that premise. Therefore those circular provisions do not apply to exports in the post GST era, and any duties not refunded or neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules. Circulars Customs Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62117