Duty drawback: exporters must claim AIR or brand rates within prescribed procedures and face verification and recovery measures. Duty drawback rebates customs, central excise and service tax on exports via re export drawback under Section 74 and manufacture/export drawback under Sections 75-76 implemented by the Drawback Rules, 1995. Re export claims require identification, timely entry for export and prompt application; manufactured export drawback is available as All Industry Rates (AIR) or Brand Rates with AIRs based on average input incidence and Brand Rates fixed on actual input verification. Claims are filed on shipping bills with prescribed documents, subject to time limits, caps, admissibility conditions and post payment monitoring and audits.