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<h1>Customs and Central Excise Duties Drawback Rules, 2017: Framework for Duty Rebates on Exported Goods, Replacing 1995 Rules.</h1> The Customs and Central Excise Duties Drawback Rules, 2017, effective from October 1, 2017, provide a framework for granting duty rebates on exported goods manufactured in India. These rules define 'drawback' as the rebate of duty on imported or excisable materials used in manufacturing exported goods, excluding certain taxes. The rules outline procedures for determining and revising drawback rates, filing claims, and conditions under which drawbacks are not allowed. They also address the recovery of erroneous payments and non-realization of export proceeds. The 2017 rules replace the 1995 rules while maintaining provisions for pending claims under the previous rules.