IGST refund entitlement denied where exporter claimed higher drawback and declared relinquishment; claim cannot be reopened. Exporters who, between 1.7.2017 and 30.9.2017, claimed composite drawback by using drawback serials suffixed A or C and making the required shipping bill declarations (including DBK002/DBK003 or prior manual declarations) thereby relinquished any IGST/ITC refund claim; where such declarations were made, IGST refund cannot subsequently be allowed and the issue will not be reopened.
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.
IGST refund entitlement denied where exporter claimed higher drawback and declared relinquishment; claim cannot be reopened.
Exporters who, between 1.7.2017 and 30.9.2017, claimed composite drawback by using drawback serials suffixed A or C and making the required shipping bill declarations (including DBK002/DBK003 or prior manual declarations) thereby relinquished any IGST/ITC refund claim; where such declarations were made, IGST refund cannot subsequently be allowed and the issue will not be reopened.
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