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<h1>Manufacturer can claim drawback for exported goods via merchant exporter with disclaimer certificate.</h1> The court allowed the revision application, holding that the manufacturer can claim drawback for exported goods even if exported through a merchant ... Drawback The judgment involves a dispute over drawback claim for exported goods. The applicants exported goods through a merchant exporter, but the claim was rejected. The government allowed the revision application, stating that the manufacturer can claim drawback even if goods are exported by a merchant exporter with a disclaimer certificate.