Refund/Claim of Countervailing duty as Duty Drawback

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..... Commissioners/ Directors General, Principal Commissioners and Commissioners, all under CBEC. Sir/Madam, Subject: Refund/Claim of Countervailing duty as Duty Drawback. Attention is invited to the Circular Nos. 106/95-Cus dated 11.10.1995 and 23/2015-Cus dated 29.9.2015 regarding refund/claim of Anti-Dumping Duty and Safeguard Duties as Duty Drawback respectively. 2. With re .....

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..... ed for fixation of Brand Rate. 3. 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 part of total duties paid, subject to fulfilment of other conditions. 4. Suitable Public Notice and Standing Order should be issued .....

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