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The Duty Drawback scheme is an important export incentive provided by the Government of India to encourage exporters and promote foreign trade. It refers to the refund of customs duties, excise duties, and service tax paid on imported inputs or domestic inputs used in the manufacture of goods that are eventually exported. The rationale behind the scheme is to make Indian goods more competitive in the international market by neutralizing the effect of taxes and duties levied on inputs. By offering a refund, the government ensures that _______ _______ ________ _____ _________ _____ ________ _____.
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