CBIC must re-examine, clarify on non-duty paid inputs for drawback

The Central Board of Indirect Taxes and Customs (CBIC) has asked the Customs field formations to follow scrupulously the clarification through its circular no.19/2005-Cus dated May 21, 2005, regarding admissibility of drawback on export products manufactured from non-duty paid inputs. Still, it would help if the CBIC clarifies a related point. 

Section 75(1) of the Customs Act, 1962, allows drawback of the Customs and Central Excise paid on the inputs used in the manufacture or processing of the export products. The government has notified the Customs and Central Excise Duties Drawback Rules, 2017, to carry out the provisions of the