Duty drawback rate revision empowers the Central Government to adjust drawback amounts or rates under the customs framework. The Central Government may revise the amount or rates determined under rule 3 of the Customs and Central Excise Duties Drawback Rules, 2017. The provision operates as a rate-adjustment mechanism within the drawback framework, allowing modification of drawback amounts or rates under the customs and excise scheme.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback rate revision empowers the Central Government to adjust drawback amounts or rates under the customs framework.
The Central Government may revise the amount or rates determined under rule 3 of the Customs and Central Excise Duties Drawback Rules, 2017. The provision operates as a rate-adjustment mechanism within the drawback framework, allowing modification of drawback amounts or rates under the customs and excise scheme.
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