IGST refund denials prompted by higher drawback claims require compliance with prescribed circular addressing identical rate situations. Cases of IGST refund denials due to claiming a higher drawback rate, or where the higher and lower drawback rates were identical, are brought to attention with a directive for strict compliance with Board Circular No. 37/2018-Customs dated 09.10.2018; the circular is enclosed and stakeholders are asked to report implementation difficulties to the Commissioner's office.
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 denials prompted by higher drawback claims require compliance with prescribed circular addressing identical rate situations.
Cases of IGST refund denials due to claiming a higher drawback rate, or where the higher and lower drawback rates were identical, are brought to attention with a directive for strict compliance with Board Circular No. 37/2018-Customs dated 09.10.2018; the circular is enclosed and stakeholders are asked to report implementation difficulties to the Commissioner's office.
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