Refund / Claim of Countervailing duty as Duty Drawback -

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....awback - reg. Attention of all Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholder is invited towards CBE & C's Circular No. 49/2017 -Cus dated 12.12.2017 regarding Refund / Claim of Countervailing duty as Duty Drawback. 2. After considering CBE & C's Circular No. 106/95- Customs dated 11.10.1995 and Circular No. 23/2015- Customs dated 29.09.2015 regar....

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....nly where the inputs that suffered Countervailing Duties 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 county as such, then the Drawback payable under Section 74 of the Customs Act, 1962 would also include the incidence of Countervailing Duti....