Rule 3 - Drawback.

Drawback entitlement tied to duty payment and specified exclusions, reducing export refunds where duties were unpaid or rebated.

Drawback under the Customs and Central Excise Duties Drawback Rules, 2017 is allowable on exports subject to the Customs Act and Central Excise Act, with reductions where lesser duty was paid or duty has been rebated, refunded or credited. Drawback is disallowed for goods taken into use after manufacture (except certain tea chests), where duties on imported or excisable materials were unpaid, for specified jute batching oil, and for certain packing materials used with jute products. The Central Government determines drawback amounts by reference to average material usage, average duties on inputs, waste and catalytic agents, packing materials, and other relevant information.