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form of a subsidy or grant or cash incentive or duty drawback or waiver or concession or reimbursement (by whatever name called) by the Central

duty drawback or the Duty Entitlement Pass Book Scheme, being the Duty Remission Scheme; and (b) the rate of drawback credit attributable to the customs ... duty drawback or the Duty Free Replenishment Certificate, being the Duty Remission Scheme; and (b) the rate of drawback credit attributable to the customs duty

iiic) [ any duty of customs or excise re-paid or re-payable as drawback ... person against exports under the Customs and Central Excise Duties Drawback Rules, 1971;] [ Inserted by Act 12 of 1990, Section

basic customs duty and special additional duty payable on such deemed imports. Therefore, in our view, DEPB/Duty Drawback are incentives which flow from ... specified duty on inputs (i.e. duty recoverable from the Department at later stage) arising on account of rebates, duty drawback, DEPB benefit etc. Profit

officer to serve notice on the person chargeable with the duty for payment of duties not levied, short-levied or erroneously refunded by reason ... interest to exporters if Government dues by way of duty drawback is delayed beyond two months. Thus, with a view to reduce the time limit

utilized in paying the customs duty on goods to be imported. When the duty drawback received by the assessee constitutes profits of business, then ... credit earned by the assessee. Where the duty paid is received back as duty drawback it is also an amount earned by the assessee

escalation in their costs attributable to such customs and excise duties. Duty drawback is, therefore, intended to reduce the cost of production. Hence, duty drawback ... exported of the burden of customs duties and excise duties, as indicated above. The object of the duty drawback is to reimburse customs duties

excise duty paid in relation to such manufacture. The Central Government framed the Customs and Central Excise Duties Drawback Rules 1971 enabling drawback being availed ... into account both sets of duties in part only. It cannot be said to be merely the customs duty drawback or central excise duty drawback

form of a subsidy or grant or cash incentive or duty drawback or waiver or concession or reimbursement (by whatever name called) by the Central

escalation in their costs attributable to such customs and excise duties. Duty drawback is, therefore, intended to reduce the cost of production. Hence, duty drawback ... drawback is to reimburse customs duties and excise duties paid by the assessed. As customs duties and excise duties are admittedly an integral part