Refund/ Claim of Countervailing duty as Duty Drawback

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....Duty Drawback - reg. Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is drawn to Circular No. 49/2017 - Cus under F. No. 609/97/2017-DBK dated 27.11.2017 issued by the OSD (Drawback), Drawback Division, Department of Revenue, Central Board of Excise and Customs, New Delhi. 2. In this context, your kind attention is Invited to Circular Nos. 106/95-Cus dated....

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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. 2. 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 p....