Drawback of integrated tax and compensation cess now allowed on re-export, subject to a GST officer's no-credit-or-refund certificate. Drawback now covers integrated tax and compensation cess paid on imported goods upon re-export, effected by amending the Re-export Rules to include refund of duties, taxes or cesses under the Customs Tariff Act. Sanction of drawback is subject to obtaining a certificate from the relevant GST officer confirming that no input tax credit or refund of integrated tax or compensation cess has been availed or claimed for the re-exported goods; all other drawback procedures remain unchanged.