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

Deletion of CGST rule bars recovery of past export IGST refunds; circular supports non recovery despite departmental SCNs.
Advance Authorization exempts customs duty on imported inputs for exports; domestic inputs may qualify for Duty Drawback if duty paid inputs are indicated in the AA application. IGST paid on domestic inputs is available as ITC and refundable post export when not used for domestic tax payment. EPCG and AA can be used concurrently for distinct items (capital goods versus inputs) but not for the same item. Deletion of the CGST rule requiring reversal of refunds, where made without a saving clause, bars continuation of recovery proceedings and is supported by judicial rulings and a CBIC circular.