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of <h1>Drawback Allowed Only on Actual Duty Payments, Not on DEPB or Passbook Scheme Exemptions Under Customs Rules</h1> Exporters seeking to avail drawback simultaneously with the Duty Entitlement Pass Book (DEPB) scheme are permitted to do so only in specific cases outlined in an earlier circular. Drawback at the brand rate is admissible solely against actual cash payment of duties. Since DEPB or Passbook Scheme debits represent exemptions from duty under the Customs Act and are not payments, no drawback can be claimed against duties debited through these schemes. This clarification reinforces that drawback cannot be claimed on duties exempted via DEPB or Passbook debits.
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