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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Clarifies No IGST Refunds for Exporters Opting Higher Duty Drawback Rates Voluntarily, Stands Firm on Declarations.</h1> The circular addresses cases where Integrated Goods and Services Tax (IGST) refunds were not granted due to exporters claiming a higher rate of duty drawback or when higher and lower rates were identical. It clarifies that exporters who opted for a higher drawback rate over IGST refunds did so voluntarily, as indicated in their declarations. Consequently, it is deemed unjustified to allow IGST refunds after claiming higher drawback benefits. The notice serves as a standing order for customs officers, with any difficulties to be reported to the designated customs cell via email.
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