This issue of "Tax Amicus" discusses recently notified Rules for Advance Pricing Arrangements which provide option for compliance through cooperation, though not provide for retrospective application. New All Industry Rates (AIR) of Drawback have been notified and EOUs have been granted exemption in case of re-imports when the foreign buyers rejects the goods. Gujarat High Court has held that time limit under Section 11B is not applicable for refund of duty paid mistakenly for second time. Further, area based exemption was found to be not deniable for clerical errors and Form H under the CST Rules was held as not required for direct export sales. Income Tax Rules have also been amended to provide for Tax Residency Certificates in case of Double Taxation Avoidance Agreement (DTAA).