Drawback election prevents later IGST refund claims when exporters declared higher composite drawback and relinquished IGST entitlement. Exporters who claimed composite drawback rates and made the required shipping bill declarations (suffix A/C and DBK002/DBK003) thereby relinquished any claim for refund of integrated goods and services tax; accordingly, IGST refunds shall not be permitted where higher drawback was elected, and this instruction operates as a standing order for officers.
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 election prevents later IGST refund claims when exporters declared higher composite drawback and relinquished IGST entitlement.
Exporters who claimed composite drawback rates and made the required shipping bill declarations (suffix A/C and DBK002/DBK003) thereby relinquished any claim for refund of integrated goods and services tax; accordingly, IGST refunds shall not be permitted where higher drawback was elected, and this instruction operates as a standing order for officers.
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