Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era

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....CLE, 'C' SCHEME, JAIPUR-05 C. No. VIII(H)9/CT/10/2019/5773 Dated: 23.08.2019 PUBLIC NOTICE NO. 23/2019 Subject: Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era. Representations have been received before Board from trade and field formations seeking clarification on applicability of CBIC Cir....

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....aid items were exempt from levy of Central Excise duty and the duties on their inputs remained unrelieved. 3. Post GST, since Central Excise duty on inputs and Service Tax on input services used in the manufacture of export goods have been subsumed in GST for which input tax credit/ refund is available thereunder, the basic premise for applicability of AIRS for calculation of Brand Rate of duty....