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.

[DR.MARIAPPAN GOVINDARAJAN]

Have you got clarified in the above issue? If not please inform.

[Raghunandhaanan rvi]

Sir,

Not clarified. Thankful if you could provide the clarification

AI Summary

Composite duty drawback claim blocked by system validation for pre GST manufactured goods exported under LUT; procedural guidance sought. Exporter seeks to claim the composite rate of duty drawback (customs, excise and service tax components) under GST by furnishing declarations that no Input Tax Credit was claimed, no IGST refund was claimed on exports, and no Cenvat credit was carried forward. Despite such declarations when exporting under LUT or bond, the ICEGATE system rejects the submission and prevents shipping bill generation. The core issue concerns procedural entitlement to higher composite drawback for goods produced prior to GST (non excisable then) but exported after GST when the system validation blocks processing.