Section 23. Notwithstanding anything herein contained, no drawback shall be allowed in respect of any yarn or cotton fabrics on which duty has been paid

23. Notwithstanding anything herein contained, no drawback shall be allowed in respect of any yarn or cotton fabrics on which duty has been paid— (a) when the goods are of less value than the amount of drawback claimed, or (b) when the claim is for drawback amounting to less than five rupees in respect of any single shipment.