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....on.- In these rules, unless the context otherwise requires, - ^1[(a) "drawback" in relation to any goods exported out of India, means the refund of duty or tax or cess as referred to in th....

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....   ************** NOTES:- 1.  Substituted vide Notification No. 57/2017-Customs (N.T.) dated 29-06-2017 w.e.f. 01-07-2017 before it was read as, "(a) "drawback....

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