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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....3-60 Dated:- 26.08.2019 Trade Notice. 01/2019 Sub: Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era. - reg. Reference is invited to the circular No 24/2019-Customs dated 08.08.2018, F.NO. 609/39/2019/DBK issued by OSD (Drawback) regarding clarification on applicability of Circular Nos. 83/2003 dated 18....

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....xempt 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 drawback no long....