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of <h1>Customs Drawback Rules 2017: Refunds on Exported Goods, Conditions Apply, Exclusions for Jute Products and Reused Materials.</h1> Drawback rules under the Customs and Central Excise Duties Drawback Rules, 2017, allow for a refund on exported goods, determined by the Central Government, considering duties paid on imported or excisable materials. Drawback is reduced if duties were partially paid, rebated, or refunded. No drawback is allowed for goods used post-manufacture, produced with unpaid duties, or certain jute products. The Central Government considers material quantities, duties on materials and waste, and other relevant information to determine the drawback amount. Specific exclusions apply, such as for certain jute products and reused or sold waste materials.
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