Drawback transition rules permit composite AIR claims but bar simultaneous GST credit or IGST refund for exported goods. Amendments permit a transitional allowance to claim existing composite All Industry Rates of duty drawback and brand rates subject to conditions that bar simultaneous claim of composite drawback and GST benefits (input tax credit, IGST refund, or carry-forward of Cenvat credit); exporters must furnish prescribed declarations. Revisions to AIRs adjust rates, caps, and tariff classifications for various goods. Administrative responsibility for fixation of brand rates and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements for existing Central Excise commissionerates.
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Provisions expressly mentioned in the judgment/order text.
Drawback transition rules permit composite AIR claims but bar simultaneous GST credit or IGST refund for exported goods.
Amendments permit a transitional allowance to claim existing composite All Industry Rates of duty drawback and brand rates subject to conditions that bar simultaneous claim of composite drawback and GST benefits (input tax credit, IGST refund, or carry-forward of Cenvat credit); exporters must furnish prescribed declarations. Revisions to AIRs adjust rates, caps, and tariff classifications for various goods. Administrative responsibility for fixation of brand rates and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements for existing Central Excise commissionerates.
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