https://www.taxtmi.com/article/detailed?id=16775 Duty drawback is described as an export incentive mechanism that refunds duties paid on imported or domestically sourced inputs used in the manufacture or processing of exported goods, so that exports do not carry domestic duty incidence. The scheme operates mainly under the Customs Act, 1962 and the Customs and Central Excise Duties Drawback Rules, 2017, through Indian Customs, CBIC notifications, and electronic processing systems. After GST, it mainly applies to customs duty components, while GST-related taxes are handled through separate ITC and refund mechanisms. en-us Mon, 29 Jun 2026 09:33:19 +0530 Mon, 29 Jun 2026 09:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16775 Duty drawback is described as an export incentive mechanism that refunds duties paid on imported or domestically sourced inputs used in the manufacture or processing of exported goods, so that exports do not carry domestic duty incidence. The scheme operates mainly under the Customs Act, 1962 and the Customs and Central Excise Duties Drawback Rules, 2017, through Indian Customs, CBIC notifications, and electronic processing systems. After GST, it mainly applies to customs duty components, while GST-related taxes are handled through separate ITC and refund mechanisms. Articles Customs - Import - Export - SEZ Mon, 29 Jun 2026 09:33:19 +0530 https://www.taxtmi.com/article/detailed?id=16775