https://www.taxtmi.com/circulars?id=62270 The notice clarifies that pre GST use of All Industry Rates for determining Brand Rate of duty drawback relied on inputs being exempt from Central Excise; since GST subsumed those levies and permits input tax credit/refund, that premise no longer exists and the earlier circular paragraphs are not applicable post GST. Exporters may claim unrecovered duties under the Duty Drawback scheme on an actual basis pursuant to Rules 6 and 7 of the Drawback Rules, 2017, and should report implementation difficulties to the Assistant/Deputy Commissioner (DBK). en-us Wed, 14 Aug 2019 00:00:00 +0530 Thu, 05 Sep 2019 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62270 The notice clarifies that pre GST use of All Industry Rates for determining Brand Rate of duty drawback relied on inputs being exempt from Central Excise; since GST subsumed those levies and permits input tax credit/refund, that premise no longer exists and the earlier circular paragraphs are not applicable post GST. Exporters may claim unrecovered duties under the Duty Drawback scheme on an actual basis pursuant to Rules 6 and 7 of the Drawback Rules, 2017, and should report implementation difficulties to the Assistant/Deputy Commissioner (DBK). Circulars Customs Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62270