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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..... NAI.- 600 027. F. No. S.Misc.286/08/2017-DBK(Air) DATE: 28.11.2017 PUBLIC NOTICE NO.: 28/2017 Subject: Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962 - Reg. Attention of the Trade is invited to Board's Circular No. 21/2017 - Customs issued vide F.No.609/54/2017-DBK dated 30.06.2017. 2. As you are aware, Sec .....

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..... on 74 would include refund of integrated tax and. compensation cess along with basic customs duty, etc. 4. 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 process as referred in the CTA, 1975. Notification No. 57/2017-Custonhs (N.T.) dated 29.6.2017 may be referred in this regard. 5. I .....

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