https://www.taxtmi.com/manuals?id=2235 Limitations govern entitlement to Duty Drawback: drawback is ineligible where the payable amount is below the de minimis threshold, the market price of exported goods is lower than the drawback due, export value is below the value of imported inputs (subject to minimum value addition), or the rule-determined drawback rate exceeds one third of the product's market price. The government may refuse or limit drawback where smuggling-back is likely. Failure to realise export proceeds within the RBI period leads to recovery under the Drawback Rules, 2017, with specified insurance and certificate-based exceptions. en-us Sun, 05 Mar 2023 13:15:00 +0530 Tue, 07 Mar 2023 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2235 Limitations govern entitlement to Duty Drawback: drawback is ineligible where the payable amount is below the de minimis threshold, the market price of exported goods is lower than the drawback due, export value is below the value of imported inputs (subject to minimum value addition), or the rule-determined drawback rate exceeds one third of the product's market price. The government may refuse or limit drawback where smuggling-back is likely. Failure to realise export proceeds within the RBI period leads to recovery under the Drawback Rules, 2017, with specified insurance and certificate-based exceptions. Manuals Customs Sun, 05 Mar 2023 13:15:00 +0530 https://www.taxtmi.com/manuals?id=2235