Clearing and forwarding services post-manufacture, not covered under Drawback Rule 12(1)(a)(ii) at export ports.

Refund - As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods have been manufactured, the provisions of Drawback Rule 12(1)(a)(ii) are clearly not applicable to these services. - AT .....

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