High Court Confirms Exporters Can Claim Duty Drawback Despite Duty Paid via DEPB, No Restrictions in Section 75 or Rule 3.

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....Availability of benefit of duty drawback - Export of final product - neither section 75 of the Customs Act, nor rule 3 of the Rules of 1995, provide any restriction on claim of drawback, if the basic duty of customs is paid through DEPB. - HC....