Duty drawback admissibility limited by value thresholds, market price comparisons, and conditions on export proceeds realization. The Customs Act and Drawback Rules limit duty drawback where amounts are nominal, where market price is below the drawback, where export value is less than imported input value (with possible minimum value addition requirements), and where the drawback exceeds one third of the product's market price. The Government may deny or condition drawback where repatriation or smuggling concerns arise. Prior receipt of export proceeds is not required, but non receipt within RBI timelines leads to recovery under the Drawback Rules, subject to narrow exceptions including export credit guarantee compensation and an RBI waiver supported by a foreign mission certificate.