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DGFT Foreign Trade Policy Foreign Trade Policy (upto 07/04/2006) Para 4.3.5

Applicability of Drawback

4.3.5

Normally, the exports made under the DEPB Scheme shall not be entitled for drawback. However, the additional customs duty/excise duty paid in cash or through debit under DEPB shall be adjusted as CENVAT Credit or Duty Drawback as per rules framed by the Department of Revenue.

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