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Accounting for Duty Drawback

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My Export invoice is dated 29.03.2021 but shipping bill generated on 02.04.2021. In which year is the duty drawback booked as revenue and why???
Replies (3)
On 29.3.21, Duty Drawback should be treated as contingent assets as it will be received in due date and on 02.04.21 such duty drawback should be shown as revenue as it has been actually received on that date
Drawback will come after 2 months of shipping bill.
I think the above process is correct


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