https://www.taxtmi.com/forum/issue?id=114123 GST refund after receiving drawback and ROSL is permitted only if the drawback is confined to the customs portion and does not include excise/service-tax components; otherwise refund constitutes double benefit and must be repaid. ROSL claims are subject to restrictions introduced by revised refund rules and relevant notifications, so exporters must ensure drawback composition and compliance with refund notifications before claiming GST refund. en-us Wed, 05 Sep 2018 17:11:45 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114123 GST refund after receiving drawback and ROSL is permitted only if the drawback is confined to the customs portion and does not include excise/service-tax components; otherwise refund constitutes double benefit and must be repaid. ROSL claims are subject to restrictions introduced by revised refund rules and relevant notifications, so exporters must ensure drawback composition and compliance with refund notifications before claiming GST refund. Discussion-Forum GST Wed, 05 Sep 2018 17:11:45 +0530 https://www.taxtmi.com/forum/issue?id=114123