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?

AI Summary

Exporter Seeks Clarification on GST Refund Eligibility After Availing Drawback and ROSL; Conflicting Opinions Arise An exporter of garments who availed Drawback (B category) and ROSL on exports inquired about eligibility for a refund of accumulated input GST. One respondent suggested that the exporter could claim a refund, while another disagreed, stating that a refund cannot be claimed if Drawback and ROSL have been availed. They advised consulting jurisdictional GST and local authorities for clarification.