Clarification regarding exports under claim for drawback in the GST scenario

Higher duty drawback rates: exporters may claim higher drawback using self-declaration when GST officer certificate is unavailable.

Exporters may claim higher All Industry Rates of duty drawback on the basis of a self-declaration where the GST officer certificate cannot be produced; the self-declaration format will be included in the electronic shipping bill and a consolidated declaration may be filed for past shipping bills covered from the transition commencement. Goods cleared before the transition commencement but without a pre-transition let export order remain subject to the earlier declaration or Central Excise officer certificate.