Drawback: refund of duty, tax or cess on imported goods allowed when those goods are exported under customs rules. Drawback is the refund of duty, tax or cess paid on importation of goods when those goods are exported; the 2017 amendment expanded the refund concept to include tax and cess. 'Export' means taking goods out of India to a place outside India and includes loading provisions, stores or equipment for use on board a vessel or aircraft proceeding to a foreign port or airport, thereby connecting export conduct with entitlement to drawback.