Duty Drawback Scheme: post GST changes limit refunds to central duties and exclude GST and compensation cess.

The Duty Drawback Scheme remains operative under Sections 74 and 75 with new Drawback Rules, 2017 introducing a single uniform rate per product and reduced rates; Customs refunds integrated tax paid on imported inputs irrespective of drawback claim but the definition of drawback excludes Integrated Tax and GST Compensation Cess generally, so GST taxes are not refunded through drawback, while state taxes are not covered except where addressed under separate Refund of State Levies provisions for apparel.

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