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<h1>Rule 3: Drawbacks on Exports Limited by Compliance with Customs, Excise, and GST Acts; Exclusions Apply for Certain Goods.</h1> Rule 3 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, outlines conditions for granting drawbacks on exported goods. The rule stipulates that drawbacks are allowed subject to compliance with various acts and rules, including the Customs Act, Central Excise Act, Finance Act, and GST Acts. Drawbacks are adjusted if duties or taxes on materials or services used in manufacturing the goods have been partially paid, rebated, or credited. Drawbacks are not granted for goods used after manufacture, goods made from untaxed materials, or specific jute products. The Central Government determines drawback amounts based on average material usage, duties paid, and other relevant factors.