Benefits of duty under Advance authorisation

[mk Jain]

Sir/mam,

1.How can we take the benefit of duty on domestic inputs (Raw material) against advance authorization.

2. Is any benefits of IGST or refund on input from domestic purchase

3. Can take the benefits EPCG and Advance authorization both parallel.

As per my understanding only custom duty benefits available on advance authorization. IGST refund on export only and DBK/RODTEP also available with AA/EPCG.

MK

 

 

 

AI Summary

Exporters Navigate Complex Tax Refund Mechanisms Through Duty Drawback, RODTEP, and EPCG Advance Authorization Schemes Legal discussion forum addresses benefits and procedures related to advance authorization, IGST refunds, and export promotion schemes. The key points include: (1) duty benefits on domestic inputs can be claimed through duty drawback or RODTEP, (2) IGST refunds are available for export-oriented inputs, and (3) EPCG and advance authorization schemes can be used in parallel for different purposes. Multiple high court judgments have clarified the unconstitutionality of certain GST rule provisions, particularly regarding retrospective refund recoveries.