Drawback entitlement extended to processed and operated goods, with payment basis, claim timing and retrospective rule powers clarified.

Amendment replaces "manufactured in India" with "manufactured, processed or on which any operation has been carried out in India" and extends "manufacture" to include "manufacture or processing of such goods or carrying out any operation on such goods." It defines drawback payment as duty actually paid on imported materials used in manufacture, processing or operations on export goods or an average amount specified in rules, includes interest where payable, broadens claimant terminology to include persons carrying on processes or operations, prescribes manner and time for filing claims, and permits retrospective drawback rules tied to input duty changes.

---

---

---