Drawback of integrated tax and compensation cess now allowed on re-exports, subject to GST officer certificate preventing dual benefit. Drawback under the Customs Act now expressly covers refund of integrated tax and compensation cess on re-exported imports, and drawback sanction will require a certificate from the jurisdictional GST officer confirming that no input tax credit or refund in respect of that integrated tax or compensation cess has been availed or claimed.
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 now allowed on re-exports, subject to GST officer certificate preventing dual benefit.
Drawback under the Customs Act now expressly covers refund of integrated tax and compensation cess on re-exported imports, and drawback sanction will require a certificate from the jurisdictional GST officer confirming that no input tax credit or refund in respect of that integrated tax or compensation cess has been availed or claimed.
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