SUB : Refund/ Claim of Countervailing Duty as Duty Drawback –reg.

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....: Refund/ Claim of Countervailing Duty as Duty Drawback -reg. ******** Attention of the Exporters, Custom Brokers and all concerned are invited to the Board Circular No. 49/2017-Customs dated 12thDecember, 2017, 2. After Considering Board Circular No. 106/95-Customs dated 11.10.1995 and Circular No. 23/2015-Customs dated 29.09.2015 regarding refund/ claim of Anti-Dumping Duty and Safeguar....

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....s were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate. (ii) 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....