Drawback election bars IGST refund where exporter declared higher drawback and thereby relinquished any IGST refund claim. Where exporters elected composite or higher drawback rates and made the prescribed electronic or manual declarations on the shipping bill, they relinquished any IGST refund claim; shipping bills are treated as the statutory drawback claim and required EDI/manual declarations must be made when suffixing drawback serial numbers to claim composite rates.
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 election bars IGST refund where exporter declared higher drawback and thereby relinquished any IGST refund claim.
Where exporters elected composite or higher drawback rates and made the prescribed electronic or manual declarations on the shipping bill, they relinquished any IGST refund claim; shipping bills are treated as the statutory drawback claim and required EDI/manual declarations must be made when suffixing drawback serial numbers to claim composite rates.
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