Diffrence between drawback and refund

Kindly Tell me the diffrence between the Duty Drawback and Refund of Export Duty?????

Replies (2)

duty drawback means cenvat credit

hi,

    In real terms both are same but in paper and in eyes of law they r treatd differently.Drawback can be claimed only when certain conditions r fulfiled,its not the case with refund

also refer section 74(1) of customs

regards

sripal jain

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