Drawback of integrated tax and compensation cess: certificate required confirming no input tax credit claimed to prevent dual benefit. Drawback now covers integrated tax and compensation cess paid on imports that are re exported, following amendment of the Re export Rules to include refunds of duty, tax or cess. Exporters must obtain a certificate from the competent GST officer confirming that no input tax credit or refund for the integrated tax or compensation cess has been availed or claimed on the goods, to prevent dual benefit; existing drawback instructions otherwise remain unchanged.
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: certificate required confirming no input tax credit claimed to prevent dual benefit.
Drawback now covers integrated tax and compensation cess paid on imports that are re exported, following amendment of the Re export Rules to include refunds of duty, tax or cess. Exporters must obtain a certificate from the competent GST officer confirming that no input tax credit or refund for the integrated tax or compensation cess has been availed or claimed on the goods, to prevent dual benefit; existing drawback instructions otherwise remain unchanged.
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