Duty drawback on re-export: entitlement subject to time limits, identification, use requirements and prohibition on dual GST benefit. Duty drawback on re-export of imported goods under Section 74 and the Drawback Rules is subject to two year export entry limits with conditional extensions, time bound claim filing, and entitlement calibrated by use of the goods; processing requires detailed speaking orders and explicit examination of identity and use, and a GST jurisdictional certificate is required to prevent double benefit, with PAO handling accounting and reconciliation.