Section 3(1) in The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
(1)Subject to the provisions of -(a)the Customs Act, 1962 (52 of 1962) and the rules made thereunder,(b)the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder,(bb)the Finance Act, 1994( 32 of 1994), and the rules made thereunder; and(bc)[ the Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made thereunder, [Inserted by Notification No. G.S.R. 723(E), dated 29.6.2017 (w.e.f. 26.5.1995).](bd)the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the rules made thereunder; and](c)these rules,a drawback may be allowed on the export of goods at such amount, or at such rates, as may be determined by the Central Government:Provided that where any goods are produced or manufactured from imported materials or excisable materials or by using any taxable services as input services, on some of which only the duty or tax chargeable thereon has been paid and not on the rest, or only a part of the duty or tax chargeable has been paid; or the duty or tax paid has been rebated or refunded in whole or in part or given as credit, under any of the provisions of the Customs Act, 1962 (52 of 1962) and the rules made thereunder, or of the Central Excise Act, 1944 ( 1 of 1944) and the rules made thereunder, or of the Finance Act, 1994 ( 32 of 1994) and the rules made thereunder, the drawback admissible on the said goods shall be reduced taking into account the lesser duty or tax paid or the rebate, refund or credit obtained:Provided further that no drawback shall be allowed -(i)if the said goods, except tea chests used as packing material for export of blended tea, have been taken into use after manufacture;(ii)if the said goods are produced or manufactured, using imported materials or excisable materials or taxable services in respect of which duties or taxes have not been paid; or;(iii)on jute batching oil used in the manufacture of export goods, namely, jute (including Bimlipatam jute or mesta fibre), yarn, twist, twine, thread, cords and ropes;(iv)if the said goods, being packing materials have been used in or in relation to the export of -
