Countervailing duties eligible for drawback on re-export u/s 74 of Customs Act, 1962, if conditions met.

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....Where imported goods subject to Countervailing Duties are exported out of the country as such, then the Drawback payable under Section 74 of the Customs Act, 1962 would also include the incidence of Countervailing Duties as part of total duties paid, subject to fulfilment of other conditions....