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    <title>Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962</title>
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    <description>Drawback now expressly includes refund of integrated tax and compensation cess on re-exported imported goods under the amended Re-export Rules; authorities must secure a certificate from the relevant GST officer confirming no input tax credit or refund of the integrated tax/compensation cess has been availed or claimed to avoid dual benefit.</description>
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      <description>Drawback now expressly includes refund of integrated tax and compensation cess on re-exported imported goods under the amended Re-export Rules; authorities must secure a certificate from the relevant GST officer confirming no input tax credit or refund of the integrated tax/compensation cess has been availed or claimed to avoid dual benefit.</description>
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