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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 covers integrated tax and compensation cess paid on imports that are re exported, following amendment of the Re export Rules to include refunds of duty, tax or cess. Exporters must obtain a certificate from the competent GST officer confirming that no input tax credit or refund for the integrated tax or compensation cess has been availed or claimed on the goods, to prevent dual benefit; existing drawback instructions otherwise remain unchanged.</description>
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      <description>Drawback now covers integrated tax and compensation cess paid on imports that are re exported, following amendment of the Re export Rules to include refunds of duty, tax or cess. Exporters must obtain a certificate from the competent GST officer confirming that no input tax credit or refund for the integrated tax or compensation cess has been availed or claimed on the goods, to prevent dual benefit; existing drawback instructions otherwise remain unchanged.</description>
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