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<h1>Exporters Ineligible for Duty Drawback if Availing Cenvat or Rebates: Customs & Central Excise Duties Drawback Rules 1995.</h1> The circular addresses the fixation of brand rates for duty drawback under the Customs and Central Excise Duties Drawback Rules, 1995, clarifying that exporters cannot claim duty drawback if they have already availed input stage reliefs such as the Cenvat facility or rebates under Rule 18 of the Central Excise Rules, 2002. It emphasizes that field formations must ensure compliance and verify that exporters do not benefit from multiple schemes simultaneously. The circular also outlines conditions under various export schemes like DEPB, Advance Licence, and DFRC, specifying when brand rates can be fixed. It mandates issuing public notices and standing orders for guidance.