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    <title>Export under claim of rebate and simultaneous claim of “Duty drawback” - Case Analysis</title>
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    <description>A merchant exporter&#039;s subsequent claim for duty drawback does not automatically extinguish a manufacturer&#039;s entitlement to export rebate under the Central Excise rebate provisions; any action for the merchant exporter&#039;s conduct lies under the Customs and Central Excise Drawback Rules and should not be used to deny the manufacturer&#039;s rebate claim.</description>
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