Rule 2(a) of the Customs and Central Excise Duties Drawback Rules, 2017 (introduced through M.F.(D.R.) Notification No. 88/2017-Cus. (N.T.), dated 21-9-2017), says that ‘drawback’ in relation to any goods manufactured in India and exported means the rebate of duty excluding integrated tax leviable under sub-section (7) and compensation cess leviable under sub-section (9), respectively, of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), chargeable on any imported materials or excisable materials used in the manufacture of such goods.