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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 for re-exported imported goods now includes refund of integrated tax and compensation cess under existing Customs Act framework, pursuant to amendments to the Re-export Rules and relevant notification. Claimants must provide a certificate from the Central/State/UT GST officer confirming that no input tax credit or refund in respect of the integrated tax or compensation cess on the imported or re-exported goods has been availed or claimed; other drawback procedures remain unchanged.</description>
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      <description>Drawback for re-exported imported goods now includes refund of integrated tax and compensation cess under existing Customs Act framework, pursuant to amendments to the Re-export Rules and relevant notification. Claimants must provide a certificate from the Central/State/UT GST officer confirming that no input tax credit or refund in respect of the integrated tax or compensation cess on the imported or re-exported goods has been availed or claimed; other drawback procedures remain unchanged.</description>
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