Cases where refunds have not been granted due to claiming higher rate Of drawback OR where higher rate and lower rate were identical

Cases where refunds have not been granted due to claiming higher rate Of drawback OR where higher rate and lower rate were identical https://www.taxtmi.com/circulars?id=59114 Where exporters claimed composite or higher All Industry Rates of drawback and made the requisite shipping bill declarations (including DBK declarations and drawback serial suffixes), they thereby relinquished any claim to IGST refund; the shipping bill is treated as the claim for drawback under the Drawback Rules, and authorities will not permit subsequent IGST refunds after such an election. en-us Thu, 18 Oct 2018 00:00:00 +0530 Tue, 15 Jan 2019 11:01:00 +0530 TaxTMI RSS Generator Cases where refunds have not been granted due to claiming higher rate Of drawback OR where higher rate and lower rate were identical https://www.taxtmi.com/circulars?id=59114 Where exporters claimed composite or higher All Industry Rates of drawback and made the requisite shipping bill declarations (including DBK declarations and drawback serial suffixes), they thereby relinquished any claim to IGST refund; the shipping bill is treated as the claim for drawback under the Drawback Rules, and authorities will not permit subsequent IGST refunds after such an election. Circulars Customs Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59114