Grant of drawback under section 74 or refund under section 27 of the Customs Act, 1962 in cases where import duty has been paid through Duty Credit Scrips.
Circular
Grant of drawback under section 74 or refund under section 27 of the Customs Act, 1962 in cases where import duty has been paid through Duty Credit Scrips.
Reference No:30/2026
Release Date:July 3, 2026
Source:Central Board of Indirect Taxes and Customs
