https://www.taxtmi.com/circulars?id=59002 Claiming composite drawback by using drawback serials suffixed A or C and by making required declarations (including DBK002 and DBK003) on the shipping bill constitutes an affirmative relinquishment of any IGST refund or ITC claim for that export; the shipping bill functions as the drawback claim under the Drawback Rules, rendering exporters who elected higher drawback rates ineligible for subsequent IGST refund for the same export and not subject to reopening. en-us Wed, 10 Oct 2018 00:00:00 +0530 Mon, 07 Jan 2019 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59002 Claiming composite drawback by using drawback serials suffixed A or C and by making required declarations (including DBK002 and DBK003) on the shipping bill constitutes an affirmative relinquishment of any IGST refund or ITC claim for that export; the shipping bill functions as the drawback claim under the Drawback Rules, rendering exporters who elected higher drawback rates ineligible for subsequent IGST refund for the same export and not subject to reopening. Circulars Customs Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59002