https://www.taxtmi.com/article/detailed?id=16168 Duty drawback under Section 75 of the Customs Act, 1962 and the Customs and Central Excise Duties Drawback Rules, 2017 applies where goods are exported as such if the applicable rules and conditions permit such benefit. Denial of drawback cannot rest solely on the ground that imported goods were re-exported without manufacture or processing in India, and customs authorities cannot add restrictions not found in the statute or rules. The article explains that CBIC Instruction No. 02/2026-Customs seeks uniform compliance with this settled position while preserving verification and anti-misuse powers. en-us Thu, 09 Apr 2026 08:09:37 +0530 Thu, 09 Apr 2026 08:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16168 Duty drawback under Section 75 of the Customs Act, 1962 and the Customs and Central Excise Duties Drawback Rules, 2017 applies where goods are exported as such if the applicable rules and conditions permit such benefit. Denial of drawback cannot rest solely on the ground that imported goods were re-exported without manufacture or processing in India, and customs authorities cannot add restrictions not found in the statute or rules. The article explains that CBIC Instruction No. 02/2026-Customs seeks uniform compliance with this settled position while preserving verification and anti-misuse powers. Articles Customs - Import - Export - SEZ Thu, 09 Apr 2026 08:09:37 +0530 https://www.taxtmi.com/article/detailed?id=16168