Drawback entitlement limited where inputs are excise-exempt; exporters must declare inputs and excess refunds will be recovered. All Industry Rates of drawback for man-made fabrics (Chapters 54, 55 and 58) are based on central excise duty incidence on inputs (yarn, dyes, chemicals, packing); grey fabric is excise-exempt and exports using grey fabric under Advance Licence/DEEC/DFRC do not merit All Industry Rates. Past exports using grey fabric should be reviewed and excess drawback recovered, and future shipping bills must declare inputs so drawback is allowed only where inputs are duty-paid or duty would be payable.