Drawback of integrated tax and compensation cess allowed on re exported imports, subject to GST officer certification to prevent dual benefit. Drawback under Section 74 now includes refund of integrated tax and compensation cess paid on imported goods when re exported, with Re export Rules amended to reflect this. Payment of such drawback must be preceded by a certificate from the Central/State/UT GST officer confirming no input credit or refund of integrated tax/compensation cess has been claimed, to prevent dual benefit; other procedural instructions under Section 74 remain applicable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback of integrated tax and compensation cess allowed on re exported imports, subject to GST officer certification to prevent dual benefit.
Drawback under Section 74 now includes refund of integrated tax and compensation cess paid on imported goods when re exported, with Re export Rules amended to reflect this. Payment of such drawback must be preceded by a certificate from the Central/State/UT GST officer confirming no input credit or refund of integrated tax/compensation cess has been claimed, to prevent dual benefit; other procedural instructions under Section 74 remain applicable.
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