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

Cases where IGST 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=59280 Exporters who elected composite/all-industry drawback rates by declaring suffixes and making DBK002/DBK003 declarations on the shipping bill thereby relinquished any claim to IGST refund or ITC for the exported product; the shipping bill is treated as the operative drawback claim and, once higher drawback was claimed, IGST refund cannot subsequently be allowed. en-us Tue, 09 Oct 2018 00:00:00 +0530 Wed, 23 Jan 2019 12:29:00 +0530 TaxTMI RSS Generator Cases where IGST 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=59280 Exporters who elected composite/all-industry drawback rates by declaring suffixes and making DBK002/DBK003 declarations on the shipping bill thereby relinquished any claim to IGST refund or ITC for the exported product; the shipping bill is treated as the operative drawback claim and, once higher drawback was claimed, IGST refund cannot subsequently be allowed. Circulars Customs Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59280