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<h1>Importers Eligible for Duty Refunds Under India-Mauritius Agreement After Rule 21 Verification Confirms Compliance</h1> Goods that meet the origin criteria under the Comprehensive Economic Cooperation and Partnership Agreement between India and Mauritius are subject to verification as per Rule 21. If verified as compliant, the importer is entitled to a prompt refund of any excess duties paid or guarantees obtained, in line with the domestic laws of the involved parties.