https://www.taxtmi.com/manuals?id=2231 Duty drawback on re-export of imported goods under Section 74 and the Drawback Rules is subject to two year export entry limits with conditional extensions, time bound claim filing, and entitlement calibrated by use of the goods; processing requires detailed speaking orders and explicit examination of identity and use, and a GST jurisdictional certificate is required to prevent double benefit, with PAO handling accounting and reconciliation. en-us Sun, 05 Mar 2023 13:14:00 +0530 Tue, 07 Mar 2023 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2231 Duty drawback on re-export of imported goods under Section 74 and the Drawback Rules is subject to two year export entry limits with conditional extensions, time bound claim filing, and entitlement calibrated by use of the goods; processing requires detailed speaking orders and explicit examination of identity and use, and a GST jurisdictional certificate is required to prevent double benefit, with PAO handling accounting and reconciliation. Manuals Customs Sun, 05 Mar 2023 13:14:00 +0530 https://www.taxtmi.com/manuals?id=2231