Drawback inclusion of integrated tax and compensation cess now permitted on re export, subject to no credit certification. Drawback entitlement on re exported imports now includes refund of integrated tax and compensation cess; the Re export Rules have been amended accordingly. Sanction of such drawback requires a certificate from the competent GST officer confirming that no input tax credit or refund of integrated tax or compensation cess has been availed or claimed on the imported goods to prevent double benefit, while existing drawback procedures continue to apply.