Drawback rules define rebate of duties on imported or excisable inputs used in manufactured exports. Defines drawback as the rebate of duty or tax on imported materials, excisable materials, or taxable services used as inputs in the manufacture of goods exported from India or transferred from DTA to a special economic zone. Prescribes key terms: excisable material (goods produced in India subject to excise), imported material (materials liable to customs duty), input service (as per CENVAT Credit Rules), manufacture (including processing), and tax invoice (as per the CGST Act).