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    <title>Duty Drawback on Export made to nepal/bhutan</title>
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    <description>Exports to Nepal and Bhutan are eligible for duty drawback under the revised Drawback Rules, 2017, provided exporters satisfy export formalities and customs documentation. Currency of payment-INR or foreign currency-does not preclude drawback entitlement, though foreign currency receipts must comply with FEMA and RBI repatriation requirements. Drawback claims are determined by lawful export, documentation and customs compliance rather than the mode of payment.</description>
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