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    <title>Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2017</title>
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    <description>Amendments insert a definition of tax invoice and incorporate CGST and IGST Acts; they replace rules 6 and 7 to allow exporters to apply for determination or redetermination of drawback rates where rates are undetermined or allegedly low, prescribe filing periods with possible extensions and fees, permit provisional drawback subject to bonds and security with subsequent adjustment on final determination, empower officers to inquire and determine rates, and enable the Central Government to revoke or direct withdrawal of rates. Procedural wording is updated to substitute Customs authorities and to revise documentary and claim timelines.</description>
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