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Criteria for duty draw back facility

This query is : Resolved 
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(Querist)
18 June 2008 Sir

Is Registeration under Central excise required for availing duty drawback.

Can exporting company Claim duty drawback if they are not manufactures...

what are the section or circulars related to it..
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CA Anand Sarda

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CA Anand Sarda (Expert)
18 June 2008 provide with detailed facts.

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