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    <title>Eligibility of brand rate of duty drawback where inputs used in the manufacture of export products are imported availing of DEPB – Clarification - Regarding</title>
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    <description>Additional customs duty paid by debit under the DEPB scheme shall be allowed as part of the brand rate of duty drawback, aligning with the Foreign Trade Policy provision permitting adjustment of additional customs duty/excise duty paid in cash or through DEPB as CENVAT credit or Duty Drawback, and thereby modifying the earlier circular that limited allowance to cash-paid duty.</description>
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