What do you mean by Duty Drawback scheme. Explain the procedures for claiming Duty Drawback.

The Duty Drawback scheme is a government initiative designed to promote exports by reimbursing exporters the customs and central excise duties paid on the inputs or raw materials used in the manufacture of exported goods. The primary objective of this scheme is to make Indian products more competitive in the international market by offsetting the cost of duties and taxes embedded in the export goods. Under the Customs Act, 1962, the drawback is granted either as a fixed rate or on the basis of actual duty paid, _____ __________ ___ _______ ____ ________ ________ _____ _______ __________ ________.
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