2. Discuss whether any duty drawback is admissible under section 75 of Customs Act in the following case and if yes, what is the quantum of such drawback - An Exporter has 1 exported goods of worth INR 3,00,000, Amount of Drawback is 0.5%, Market price of goods is INR 2,50,000 and value of imported material used in goods is INR 1,80,000