(1)The drawback under these rules and interest, if any, shall be paid by the officer of Customs to the exporter or to the agent specially authorized by the exporter to receive the said amount of drawback and interest.
(2)The date of payment of drawback and interest shall be deemed to be, in case of payment -
(a)by cheque, the date of issue of cheque; or
(b)by credit in the exporter's account maintained with the Custom House, the date of such credit.

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Amendment History

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Re-export of Imported Goods (Drawback) Rules, 1995 Rule 6 — Payment of drawback and interest

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