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looking to the next segment page number 196 segment number 28 Duty drawback and refund what is Duty drawback nothing but refund of customs duty the other name for refund of customs duty is Duty drawback but Duty drawback we will not get in all cases only in three cases we will get Duty drawback number one remember this example you are importing a robot from Japan you display that robot in a exhibition and once the exhibition is over you are exporting that robot back at the time of import of robot you pay the customs duty whatever you have know like exported is without use so you will get the refund of the customs duty paid that is Situation Number One what happens in this situation imported goods exported as such without use then Duty drawback will be payable under 74 subsection one second situation you imported racing cars for conducting a F1 race in India after completing the race those cars are exported what is the difference in this example to previous example in this example you a
