Duty drawback and DEPB credit enable rebating input duties for exporters while conditioning recovery on realisation of export proceeds. Duty drawback rebates excise duty on production inputs used in exported goods, governed by Drawback Rules and available where Cenvat credit on inputs/services is not availed; capital goods Cenvat is unaffected. Green shipping bills auto-initiate drawback claims upon Let Export and manifest filing; supplementary claims require filing within three months. Drawback is payable within one month or attracts interest; drawback paid may be recoverable if export proceeds are not realised within permissible RBI timelines. Under DEPB, exporters receive transferable credit based on entitlement rates tied to FOB/SION for use against customs duty on eligible imports (excluding capital goods), with registration and blue shipping bill requirements and cash recovery where proceeds remain unrealised.