Circular No.ES/265/2017-18 December 16, 2017
To: Members of the Council
Sub: Refund/ Claim of Countervailing duty as Duty Drawback
Kindly refer to Council’s earlier Circular No.ES/260/2017-18 dated 13.12.2017 wherein we have informed our members regarding a Circular issued by CBEC No. 49/ 2017- Customs dated 11.12.2017 informing about a clarification on Refund/Claim of Countervailing duty as Duty Drawback.
Now, Mumbai Customs too has issued Public Notice No. 164/2017 dated 15.12.2017 wherein it has been clarified that Countervailing Duties (CVD) which is leviable under the Customs Tariff Act, is rebatable as Drawback in terms of the Customs Act.
This is for your information.