Subject: Refund/Claim of Countervailing duty as Duty Drawback –reg

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..... ject: Refund/Claim of Countervailing duty as Duty Drawback reg ** *** ** Attention of the Importers, Customs Brokers, Steamer Agents, Liners and the members of Trade is invited to the Board s Circular No.49/2017- Customs dated 12.12.2017, referring 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 du .....

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..... confirmed by the verification conducted 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 fulfillment of other conditions. ( Dr. M. Subramanyam ) .....

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