All Industry Rates applicability ends post GST; exporters must claim unrefunded duties on actual basis under drawback rules. Pre GST circulars allowing All Industry Rates (AIRS) for certain exempt inputs no longer apply in the post GST era because GST subsumes central excise and allows input tax credit/refund. Duties not refunded or neutralized post GST may be claimed by exporters on an actual basis under Rule 6 and Rule 7 of the Customs, Central Excise Duties Drawback Rules, 2017; exporters may approach the Brand Rate Unit for assistance.