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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..... 2017 To, Principal Chief Commissioners / 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 .....

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..... uld include refund of integrated tax and compensation cess along with basic customs 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 .....

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