Refund/claim of Countervailing duty as Duty Drawback

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Full Text of the Document

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....er and trade is invited to the Board's Circular No. 49/2017-Customs dated 12.12.2017 issued vide F. No. 609/97/2017-DBK-, wherein the Board has issued guidelines regarding Refund/claim of Countervailing duty as Duty Drawback. 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....