Refund is the return of extra payment to importer. Section 13 of Customs Act authorised the Controller of Customs to refund the extra   payment on Customs duty, good on rental or any other payments under this Act.

Drawback is the return of payment about 9/10 of the paid import duty on any commodities imported and then re-exported.

Approved refund and drawback.
    Refund and drawback will only be approved if the claim is made within in 12 months from the date of payment if import duty.

Approved category for drawback.
    Damaged commodities.
    Visitors and business sample commodities.
    Imported industrial commodities mixed with any locally produced commodities and then re-exported.

Terms and condition of refund application.

Terms and condition of drawback application.