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    <description>Whether EBRC value for MEIS should reflect proportions realised via credit-guarantee settlement and buyer receipts is contested among banks. Guidance advises AD Category I banks not to insist on surrender of proportionate export incentives (other than Duty Drawback) where FTP incentives are availed, subject to conditions, and requires recovery of drawback even if claim settled by a credit guarantee entity or write-off is allowed, creating uncertainty for EBRC valuation.</description>
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