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    <title>Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback</title>
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    <description>The Central Government may specify the period for which a drawback amount or rate fixed or revised under the rules remains in force. Retrospective drawback is effective from the date specified by government notification in the Official Gazette, not earlier than the date of changes in duty on inputs or tax on input services used in export goods. Statutory provisions determine the applicable drawback amount or rate for exports.</description>
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      <description>The Central Government may specify the period for which a drawback amount or rate fixed or revised under the rules remains in force. Retrospective drawback is effective from the date specified by government notification in the Official Gazette, not earlier than the date of changes in duty on inputs or tax on input services used in export goods. Statutory provisions determine the applicable drawback amount or rate for exports.</description>
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