Section 2(a) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(a)[ "drawback" in relation to any goods exported out of India, means the refund of duty or tax or cess as referred to in the Customs Tariff Act, 1975 (51 of 1975) and paid on importation of such goods in terms of section 74 of the Customs Act;] [Substituted by Notification No. G.S.R. 722(E), dated 29.6.2017 (w.e.f. 26.5.1995).]
