Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962

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....ISSIONERATE, NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI.- 600 027. F. No. S.Misc.286/08/2017-DBK(Air) DATE: 28.11.2017 PUBLIC NOTICE NO.: 28/2017 Subject: Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962 - Reg. Attention of the Trade is invited to Board's Circular No. 21/2017 - Customs issued vide F.....

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....d tax and compensation cess also Accordingly, drawback under Section 74 would include refund of integrated tax and. compensation cess along with basic customs duty, etc. 4. In this regard, the definition of "drawback" under Rule 2 (a) of the Re-Export Rules, 1995 has been suitably amended to include refund of duty or tax process as referred in the CTA, 1975. Notification No. 57/2017-Custonhs (N....