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    <title>Export Procedure for Merchant Exporter &amp; duty drawback</title>
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    <description>A merchant exporter without Central Excise registration supplies VAT and excise paid inputs to an excise exempt, unregistered job worker for conversion and seeks to export the finished goods from the manufacturer&#039;s or an approved premises while claiming duty drawback; the core question is whether duty drawback and export under bond procedures applicable when manufacturers hold Central Excise registration (CT 1 and B1 bond) are available where the job worker lacks excise registration.</description>
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