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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..... oners / Principal Directors General, Chief Commissioners / Directors General,s Principal Commissioners / Commissioners, all under CBEC Madam/Sir, Subject: Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962 As you are aware, Section 74 of the Customs Act, 1962 provides for drawback of duties paid at time of importat .....

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..... oms duty, etc. 3. In this regard, the definition of "drawback" under Rule 2 (a) of the Re-export Rules, 1995 has been suitably amended to include refund of duty or tax or cess as referred in the CTA, 1975. Notification No. 57/2017-Customs (N.T.) 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 .....

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