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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....egrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962 Attention of Importers/Exporters, Custom Brokers & Trade is invited to Section 74 of the Customs Act, 1962 which provides for drawback of duties paid at time of importation when the imported goods are re-exported. Hitherto this drawback inter alia comprised refund of basic customs dut....

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.... hasbeen suitably amended to include refund of duty or tax or cess as referred in the CTA, 1975. Notification No. 57/2017-Customs (NT.) dated 29.6.2017 may be referred in this regard. 4. In order to prevent dual benefit while sanctioning drawback under Section 74 of the Customs Act, 1962, it may be ensured that a certificate duly signed by the Central/State/UT GST officer, having jurisdiction ove....