meis and drawback query

[satbir singhwahi]

sir

Received query from customs '' PLS SUBMIT EXPLANATION REGARDING AVAILMENT OF MEIS AND DBK '' for export of garments against igst claim.Kindly guide , is there any restriction on availment of both meis and dbk.

[CSSANJAY MALHOTRA]

No restriction. Both are available as benefits under different statues. Drawback is refund of Import duty paid on Inputs and is factored in All Industry Rate of Drawback where MEIS is an incentive for Exports made to specified countries.

[satbir singhwahi]

thanks Sir pls guide relevant clauses i can reply custom officials notice.

[CSSANJAY MALHOTRA]

Refer to issue ID 108660

[satbir singhwahi]

Thanks Sir.

AI Summary

Concurrent availment of MEIS and duty drawback permitted where each scheme's separate eligibility and documentation requirements are met. No statutory bar prevents exporters from claiming both MEIS incentives and duty drawback for the same export transaction because drawback refunds import duties on inputs and MEIS is a separate export incentive; concurrent availment is permissible subject to satisfying each scheme's distinct eligibility, procedural and documentary requirements.