Refund/Claim of Countervailing duty as Duty Drawback

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Full Text of the Document

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....tention is invited to the Circular Nos. 106/95-cus dated 11.10.1995 and 23/2015-Cus dated 29.9.2015 regarding refund/claim of Anti-Dumping Duty and Safeguard Duties as Duty Drawback respectively. 2. With respect to Countervailing Duties which are leviable under section 9 of the Customs Tariff Act, the Board clarifies that these are rebatable as Drawback in terms of Section 7 S of the Customs Ac....