Drawback of integrated tax and compensation cess: re-exporters must obtain certification to prevent dual benefit. Drawback entitlement on re-exported goods is expanded to refund integrated tax and compensation cess in addition to basic customs duty; exporters must obtain a jurisdictional Central/State/UT tax officer's certificate confirming no credit or refund of the integrated tax or compensation cess has been availed or claimed, to prevent double benefit, while other existing drawback instructions continue to apply.
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 of integrated tax and compensation cess: re-exporters must obtain certification to prevent dual benefit.
Drawback entitlement on re-exported goods is expanded to refund integrated tax and compensation cess in addition to basic customs duty; exporters must obtain a jurisdictional Central/State/UT tax officer's certificate confirming no credit or refund of the integrated tax or compensation cess has been availed or claimed, to prevent double benefit, while other existing drawback instructions continue to apply.
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