https://www.taxtmi.com/circulars?id=56114 Drawback under Section 74 now includes refund of integrated tax and compensation cess paid on imported goods when re exported, with Re export Rules amended to reflect this. Payment of such drawback must be preceded by a certificate from the Central/State/UT GST officer confirming no input credit or refund of integrated tax/compensation cess has been claimed, to prevent dual benefit; other procedural instructions under Section 74 remain applicable. en-us Wed, 05 Jul 2017 00:00:00 +0530 Mon, 11 Sep 2017 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56114 Drawback under Section 74 now includes refund of integrated tax and compensation cess paid on imported goods when re exported, with Re export Rules amended to reflect this. Payment of such drawback must be preceded by a certificate from the Central/State/UT GST officer confirming no input credit or refund of integrated tax/compensation cess has been claimed, to prevent dual benefit; other procedural instructions under Section 74 remain applicable. Circulars Customs Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56114