A number of representations have been received seeking clarification whether anti-dumping duty can be claimed as duty Drawback.
2. The matter has been examined in the Board and it is clarified that Anti-Dumping Duty which is leviable under Section 9A of the Customs Tariff Act read with Section 12 of the Customs Act is rebatable as Drawback in terms of Section 75 of the Customs Act. Since Anti-Dumping Duty is not taken into consideration while fixing All Industry rate of drawback, the drawback of such Anti-Dumping Duty can only be claimed under an application for Brand Rate under rule 6 or rule 7 of the Customs and Central Excises Duties Drawback Rules, 1995. This would necessarily mean that drawback shall be admissible only where the inputs which suffered Anti-Dumping Duty were actually used in the goods exported as confirmed by the verification conducted for fixation of Brand Rate.
3. Where imported goods subject to anti-dumping duties were exported out of the county as such, them the Drawback payable U/S 74 would also include the incidence of Anti-Dumping duties as part of total duties paid.
4. You are requested to issue suitable Public Notice for information of Trade and Standing orders for the guidance of staff and copies forwarded to Commissioner (DBK) and Director General of Inspection (C&CE).
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018