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    <title>Duty Drawback against Exports</title>
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    <description>The legal effect is that the duty drawback claim is subject to reduction to reflect the actual net loss on the export transaction: where the exporter obtains a recovery for the unpaid consideration, the available drawback entitlement must be adjusted and the duty drawback must be repaid or reduced to the extent of the recovery or the unpaid amount recovered, thereby preventing double benefit for the same shortfall in export realisation.</description>
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