Draw Back & ROSL

[DEEPAK SHARMA]

One of the garments exporter availed Drawback (B category) as well as ROSL on export, are they eligible to refund of accumulated input GS?

[Alkesh Jani]

Sir, My point of view is that, you can claim for refund.

[YAGAY andSUN]

In our view you cannot claim refund as drawback and ROSL is availed. Please check with your jurisdictional GST and Local Authorities in this regard.

AI Summary

Drawback and ROSL: conflicting advice on eligibility for refund of accumulated input GST; seek local authority guidance. Where an exporter has availed Drawback (B category) and ROSL on exports, advisory responses conflict: one opinion permits claiming a refund of accumulated input GST, while another rejects refund eligibility when Drawback and ROSL are availed; consultees are advised to check with jurisdictional GST and local authorities.