TaxTMI 
TaxTMI 
Can we get full DBK % (Without availing CENVAT Credit) if we have purchased goods for exports against H Form & evaded VAT ? #Merchant #Exporter
DBK + H Form
22 Jan 2017 
4 Replies 
1453 Views Asked by
Duty drawback eligibility hinges on supplier NOC; without it full drawback may be unavailable and price negotiation may follow.
Duty drawback entitlement for a merchant exporter buying against Form H depends on submitting the supplier's NOC to customs; exports are not subject to VAT and Form H evidences the prior purchase. If the manufacturer avails CENVAT credit or refuses the NOC, the merchant cannot secure full drawback and should seek contractual price adjustments. (AI Summary)
Duty drawback entitlement for a merchant exporter buying against Form H depends on submitting the supplier's NOC to customs; exports are not subject to VAT and Form H evidences the prior purchase. If the manufacturer avails CENVAT credit or refuses the NOC, the merchant cannot secure full drawback and should seek contractual price adjustments. (AI Summary)