IGST refund denial where exporters claimed higher drawback preserves drawback election and prevents subsequent refund claims. Exporters who elected composite/all-industry drawback rates by declaring suffixes and making DBK002/DBK003 declarations on the shipping bill thereby relinquished any claim to IGST refund or ITC for the exported product; the shipping bill is treated as the operative drawback claim and, once higher drawback was claimed, IGST refund cannot subsequently be allowed.
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 denial where exporters claimed higher drawback preserves drawback election and prevents subsequent refund claims.
Exporters who elected composite/all-industry drawback rates by declaring suffixes and making DBK002/DBK003 declarations on the shipping bill thereby relinquished any claim to IGST refund or ITC for the exported product; the shipping bill is treated as the operative drawback claim and, once higher drawback was claimed, IGST refund cannot subsequently be allowed.
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