TMI BlogRefund/claim of Countervailing duty as Duty DrawbackX X X X Extracts X X X X X X X X Extracts X X X X ..... Countervailing duty as Duty Drawback- Reg Attention of importer/exporter/Customs Broker and trade is invited to the Board's Circular No. 49/2017-Customs dated 12.12.2017 issued vide F. No. 609/97/2017-DBK-, wherein the Board has issued guidelines regarding Refund/claim of Countervailing duty as Duty Drawback. 2. With respect to Countervailing Duties which are levia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Difficulties, if any faced, may also be brought to the notice of the Department. (Bharati C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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