Merchant-exports are entitled to full duty drawback including on the excise duty portion

Excise & Customs : Rule 3 of Drawback Rules, 1995 does not make any distinction between manufacture/job work exporters and traders/merchant exporters; therefore, drawback (inclusive of excise duty portion) is available to merchant-exporters as well even for period prior to issuance of Circular No. 16/2009-Cus.