Rebate refund and duty drawback

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why are there the different concepts rebate refund and duty drawback when the ultimate objective is same.. to give back duty paid either on inputs or output to the assessed??
Replies (3)
Which of these is more beneficial??

Duty drawback is more complicated and you are required to file DBK forms and get the drawback rate fixed if it is not fixed in all industry rates fixed and if all industry rate is less than 80% of the drawback to be claimed. (refer rule 6 and 7 of the drawback rules) Rebate is much easier and the rebate claim has to be sanctioned on the basis of the proof of export submitted.

Thank you. I was a little confused with the need for different modes of refund.


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