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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 has been expanded to include refund of integrated tax and compensation cess on re exported imports by amending the Re Export Rules; authorities must secure a certificate from the jurisdictional GST officer that no input tax credit or refund has been availed or claimed for the integrated tax or compensation cess to avoid dual benefit, while other drawback procedures remain unchanged.</description>
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      <description>Drawback has been expanded to include refund of integrated tax and compensation cess on re exported imports by amending the Re Export Rules; authorities must secure a certificate from the jurisdictional GST officer that no input tax credit or refund has been availed or claimed for the integrated tax or compensation cess to avoid dual benefit, while other drawback procedures remain unchanged.</description>
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