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    <title>Board&#039;s Circular No.32/2017-Customs dated 27.07.2017 –Clarification regarding exports under claim for drawback in the GST scenario</title>
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    <description>Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration in the revised Note and Condition, with the declaration format included in the EDI shipping bill; a consolidated declaration may be filed for past shipping bills covered by the transition. Audit and sample verifications will be conducted to ensure exporters have not availed ITC or refund concurrently, and pending and supplementary claims must be processed on priority.</description>
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