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DGFT Hand Book of Procedures Foreign Trade Procedure (wef 05/06/2012) (Pdf)

8.3.6

Procedure for claiming Deemed Export Drawback & Terminal Excise Duty Refund/ Exemption

Subject to procedure laid down in HBP, Customs and Central Excise Duty Drawback Rules, 1995 shall apply mutatis mutandis to deemed exports.

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