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of <h1>Drawback Limit: Rule 3 Caps Duty Refund to One Third of Export Product's Market Price to Ensure Fairness.</h1> The Customs and Central Excise Duties Drawback Rules, 2017, specify that the drawback amount or rate set under rule 3 must not surpass one third of the market price of the export product. This provision establishes an upper limit to ensure that the drawback, which is a refund of duties, does not exceed a significant portion of the product's market value.
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