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of <h1>Importers Can Claim Duty Drawback on Re-exports Under Section 74 of Customs Act, 1962; Apply Within 3 Months</h1> Duty Drawback on re-export of imported goods is governed by Section 74 of the Customs Act, 1962, and related rules. Exporters must apply for drawback within three months of the export clearance order, extendable up to 12 months. A portion of the Customs duty paid is refunded, with 98% granted if goods are unused. Drawback eligibility depends on compliance with specific procedures, including identification and usage verification. Claims are processed following natural justice principles, and examination reports must be clear and detailed. To prevent dual benefits, certification from GST authorities is required. The Pay and Accounts Office handles accounting and reconciliation of drawback payments.
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