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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Recovery of drawback where export proceeds not realised: notice, repayment procedure, timelines, and insurance-based exception.</h1> Where drawback has been paid but export sale proceeds are not realised within the permitted period under foreign exchange rules, Customs will issue a notice for evidence of realisation; failure to produce evidence within thirty days leads to an order to recover the drawback, with proportionate recovery if part proceeds are realised and further recovery by established procedures if repayment is not made. Recovered drawback is repayable if proceeds are realised and evidence produced within three months (extendable with a fee), and recovery is avoided where export credit insurance compensation, regulatory write-off of realisation, and a foreign mission certificate are produced.

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