Para 14.4.7.3 — CAM

14.4.7.3 The Duty Drawback seeks to rebate duty or tax chargeable on any imported/excisable materials and input services used in the manufacture of export goods. In case of exports under electronic Shipping Bill, the Shipping Bill itself is treated as the claim for Drawback. At Customs locations wherever the EDI system has been introduced, the whole process of filing Bill of Entry/Shipping Bill, duties assessment, challan generation, duty payment, processing of drawback claims etc. are done through the ICES/ICEGATE system.