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    <title>Export proceeds not received-DBK returned back-Self write off but permission not taken</title>
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    <description>Exporters whose buyers liquidate remain liable to pay interest on unpaid export proceeds from the Let Export Order or clearance date; voluntary return of drawback does not remove that obligation. A self write-off may be made in the accounting records and financial statements without prior permission from the Authorized Dealer, but exporters should follow the applicable Master Direction on writing off export receivables and ensure interest is computed from the LEO date.</description>
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      <description>Exporters whose buyers liquidate remain liable to pay interest on unpaid export proceeds from the Let Export Order or clearance date; voluntary return of drawback does not remove that obligation. A self write-off may be made in the accounting records and financial statements without prior permission from the Authorized Dealer, but exporters should follow the applicable Master Direction on writing off export receivables and ensure interest is computed from the LEO date.</description>
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