https://www.taxtmi.com/circulars?id=59565 Drawback under the Customs Act now expressly covers refund of integrated tax and compensation cess on re-exported imports, and drawback sanction will require a certificate from the jurisdictional GST officer confirming that no input tax credit or refund in respect of that integrated tax or compensation cess has been availed or claimed. en-us Tue, 04 Jul 2017 00:00:00 +0530 Wed, 13 Feb 2019 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59565 Drawback under the Customs Act now expressly covers refund of integrated tax and compensation cess on re-exported imports, and drawback sanction will require a certificate from the jurisdictional GST officer confirming that no input tax credit or refund in respect of that integrated tax or compensation cess has been availed or claimed. Circulars Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59565