Drawback election: claiming higher composite drawback with required declarations relinquishes entitlement to IGST refund for that export. Claiming composite drawback by using drawback serials suffixed A or C and by making required declarations (including DBK002 and DBK003) on the shipping bill constitutes an affirmative relinquishment of any IGST refund or ITC claim for that export; the shipping bill functions as the drawback claim under the Drawback Rules, rendering exporters who elected higher drawback rates ineligible for subsequent IGST refund for the same export and not subject to reopening.
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: claiming higher composite drawback with required declarations relinquishes entitlement to IGST refund for that export.
Claiming composite drawback by using drawback serials suffixed A or C and by making required declarations (including DBK002 and DBK003) on the shipping bill constitutes an affirmative relinquishment of any IGST refund or ITC claim for that export; the shipping bill functions as the drawback claim under the Drawback Rules, rendering exporters who elected higher drawback rates ineligible for subsequent IGST refund for the same export and not subject to reopening.
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