Drawback self-declaration now permits claiming higher AIR drawback with audit verification to prevent double neutralisation. Exporters may claim the higher All Industry Rates of duty drawback by furnishing a prescribed self-declaration incorporated in the EDI shipping bill, in lieu of a GST-officer certificate, for exports governed by the amended Note and Condition 12A from the start of the GST transition period; prior certification rules continue to apply where goods were cleared before the transition but not exported earlier.
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Provisions expressly mentioned in the judgment/order text.
Drawback self-declaration now permits claiming higher AIR drawback with audit verification to prevent double neutralisation.
Exporters may claim the higher All Industry Rates of duty drawback by furnishing a prescribed self-declaration incorporated in the EDI shipping bill, in lieu of a GST-officer certificate, for exports governed by the amended Note and Condition 12A from the start of the GST transition period; prior certification rules continue to apply where goods were cleared before the transition but not exported earlier.
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