https://www.taxtmi.com/forum/issue?id=120234 Duty Drawback is not barred by high profit margins; entitlement depends on actual or deemed incidence of duties on inputs, correct classification, and procedural compliance. Customs may scrutinise declared value under valuation rules and challenge claims for misdeclaration, overvaluation, fraud, or impermissible double benefits. Exporters facing large price differentials should compile supporting documentation and consult the jurisdictional customs office; claiming higher drawback may require proportionate adjustment of accumulated input tax credits/CENVAT. en-us Thu, 10 Jul 2025 22:33:09 +0530 Fri, 11 Jul 2025 10:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120234 Duty Drawback is not barred by high profit margins; entitlement depends on actual or deemed incidence of duties on inputs, correct classification, and procedural compliance. Customs may scrutinise declared value under valuation rules and challenge claims for misdeclaration, overvaluation, fraud, or impermissible double benefits. Exporters facing large price differentials should compile supporting documentation and consult the jurisdictional customs office; claiming higher drawback may require proportionate adjustment of accumulated input tax credits/CENVAT. Discussion-Forum Customs Thu, 10 Jul 2025 22:33:09 +0530 https://www.taxtmi.com/forum/issue?id=120234