Export Rebate not allowed if Drawback Claimed

[Praveen Nair]

It was brought to notice by one of the exporter that the department is not processing the IGST refund on exports if drawback is claim on such exports. Do you think this is right and under what condition?

AI Summary

Export refund adjustment: IGST refund must be reduced by drawback claimed, preventing double benefit per procedure.
IGST refunds for exports are calculated after subtracting any drawback claimed on the invoices of the shipping bill; a declaration in the refund form evidences the claim and invoice verification precedes the system calculation so that the refund amount displayed for approval reflects the drawback deduction, preventing double benefit.