Refund/Claim of Countervailing duty as Duty Drawback

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..... ect: - Refund/Claim of Countervailing duty as Duty Drawback - Regarding. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents Custodians/Customs Cargo Service Providers, Trade Associations/Chamber of Commerce, Members of the RAC/PGC and the public is invited to the Boards Circular No. 49/2017-Cus dated 12.12.2017 issued from F.No.609/97/2017-DBK on the above subject. 2 .....

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..... . This would necessarily mean that drawback shall be admissible only where the inputs that suffered Countervailing Duties were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate. 4. 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, 19 .....

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