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Drawback - Refunds of Duties Definition Drawback is a refund of 99 % of all ordinary Customs duties and internal revenue taxes . Drawback was initially The Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, (c) these rules,a drawback may be allowed on the export of goods at such DRAWBACK . CIRCULAR INSTRUCTIONS TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS . TREASURY DEPARTMENT , January 22 , 1862 . Duty Drawback. Provision of data by Principal Commissioners/ Commissioners and the EPCs for the exercise of AIR of duty drawback - 2019. NUMBER : U 3740-01 POLICIES & PROCEDURES MANUAL CUS ' linas DIRECTIVE ISSUE DATE : May 30 , 1984 SUBJECT : Audit Verification and Liquidation of Drawback Duty Drawback - CBEC's Customs Manual 2015 - Customs. Extract .. 6-2-1965] 1.4 All cases of drawback processing or denial under section 74 are to be