Non availment of input tax credit: duty drawback allowed in transition only when no GST credit or refund is claimed. Continuation of duty drawback during the GST transition is permitted only if exporters do not claim input tax credit of CGST/IGST, do not claim refund of IGST on exported goods, and do not carry forward CENVAT credit; a declaration by the exporter and a certificate from the jurisdictional GST officer are required. 'When Cenvat facility has not been availed' means the exporter must declare non availment to the satisfaction of the relevant Customs or Central Excise officer and, for exports under bond or rebate, produce a superintendent's certificate, with certain exempt products excluded.
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.
Non availment of input tax credit: duty drawback allowed in transition only when no GST credit or refund is claimed.
Continuation of duty drawback during the GST transition is permitted only if exporters do not claim input tax credit of CGST/IGST, do not claim refund of IGST on exported goods, and do not carry forward CENVAT credit; a declaration by the exporter and a certificate from the jurisdictional GST officer are required. "When Cenvat facility has not been availed" means the exporter must declare non availment to the satisfaction of the relevant Customs or Central Excise officer and, for exports under bond or rebate, produce a superintendent's certificate, with certain exempt products excluded.
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