The US Fed introduced that the excise tax refund rule is in impact. Circ.

Law 360 (Dec. 11, 2020, 5:45 p.m. EST) – The Federal Circuit was supposed to overturn a lower court ruling that would override federal tax rules that restrict when businesses exporting similar products to import excise duty refunds because the regulations are in line with the law, the US government said on Friday.

The U.S. Court of International Trade has wrongly invalidated provisions relating to Section 1313 (v) of the Customs Act of 1930 because its finding violates legal building codes and also creates significant imports for importers, the government said in a letter of reply. The regulations, enacted in 2018 and later challenged by the National Association of Manufacturers, limit a “double disadvantage” …

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