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    <title>Duty drawback</title>
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    <description>Excess or erroneously paid duty drawback and STR must be deposited to the Customs account and intimated with deposit details and the challan code; repayment obligations arise on demand and unpaid amounts may be recovered through Customs recovery mechanisms. Interest is chargeable on such repayments at the applicable statutory rate, and claimants should obtain the correct challan code from their customs house agent and follow deposit and intimation procedures. Commercial write-offs do not extinguish the statutory obligation to refund drawback and STR with interest.</description>
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      <description>Excess or erroneously paid duty drawback and STR must be deposited to the Customs account and intimated with deposit details and the challan code; repayment obligations arise on demand and unpaid amounts may be recovered through Customs recovery mechanisms. Interest is chargeable on such repayments at the applicable statutory rate, and claimants should obtain the correct challan code from their customs house agent and follow deposit and intimation procedures. Commercial write-offs do not extinguish the statutory obligation to refund drawback and STR with interest.</description>
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