https://www.taxtmi.com/circulars?id=56107 Drawback on re-exported imports includes refund of integrated tax and compensation cess alongside basic customs duty, following amendment to the Re-export Rules to extend drawback to these levies. Sanction of drawback requires a certificate from the jurisdictional GST officer confirming no input tax credit or refund has been availed or claimed for the integrated tax or compensation cess paid on the imported goods, while other drawback procedures remain unchanged. en-us Fri, 11 Aug 2017 00:00:00 +0530 Wed, 06 Sep 2017 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56107 Drawback on re-exported imports includes refund of integrated tax and compensation cess alongside basic customs duty, following amendment to the Re-export Rules to extend drawback to these levies. Sanction of drawback requires a certificate from the jurisdictional GST officer confirming no input tax credit or refund has been availed or claimed for the integrated tax or compensation cess paid on the imported goods, while other drawback procedures remain unchanged. Circulars Customs Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56107