claiming composite rate of duty drawback

[Raghunandhaanan rvi]

Sir,

Under GST regime, exporters can claim composite duty drawback [customs, Service Tax and excise portion] under AIR provided exporter and central excise giving a declaration/ certificate that the exporter has not claimed

• ITC on inputs or
• Refund of IGST paid on export goods and
• Carry forward of Cenvat credit

My question is that when we claim composite rate of drawback on goods exported under LUT or bond by giving declaration a & c above, icegate system not accepting the data for generation of shipping bill number. In such situation, what is the way to claim higher rate of duty drawback in cases where goods produced prior to GST [non-excisable goods] and exporting it [now taxable goods] after roll out of GST.

Kindly give your valuable expert advice.

AI Summary

Seeking Guidance on Claiming Composite Duty Drawback for Pre-GST Goods Exported Under LUT or Bond An individual inquired about claiming a composite rate of duty drawback under the GST regime for goods exported under LUT or bond. The issue arises when the icegate system does not accept data for generating a shipping bill number, particularly for goods produced before GST implementation. The individual seeks advice on claiming a higher rate of duty drawback for non-excisable goods that became taxable after GST rollout. A respondent asked if the issue was resolved, and the original poster confirmed it was not, requesting further clarification.