DBK + H Form

[Kishan Barai]

Can we get full DBK % (Without availing CENVAT Credit) if we have purchased goods for exports against H Form & evaded VAT ? #Merchant #Exporter

AI Summary

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.