CESTAT held that limitation under Rule 15 starts from communication of re-valuation, making the supplementary drawback claim filed within three months ...

More than 230 years ago, one of the first acts of the First Congress in 1789 included a relatively mundane, but important, tax policy allowing a refund on excise taxes. Unfortunately, this has become ...

As global trade tensions swirl around us, it’s a good time to highlight one of the seldom discussed features of the U.S. trade environment: duty drawbacks. Many of the tariffs charged on imported ...

As Republicans now look to build on the success of President Trump’s tax cuts with a second reconciliation bill, protecting duty drawback should remain a priority for Congress as it aims to grow our ...