https://www.taxtmi.com/circulars?id=60028 The requirement for a GST officer certificate to claim higher All Industry Rates of duty drawback has been dispensed with; exporters may claim the higher rate on the basis of a prescribed self-declaration, applicable to exports with let-export order given from 1.7.2017 onwards, with the declaration format to be included in the EDI shipping bill. For goods cleared before the effective date but not let for export before that date, the earlier Central Excise certification/ declaration regime continues. Customs must prioritise disposal and audits will verify non-availment of credit or refund to prevent double neutralisation. en-us Fri, 28 Jul 2017 00:00:00 +0530 Wed, 06 Mar 2019 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60028 The requirement for a GST officer certificate to claim higher All Industry Rates of duty drawback has been dispensed with; exporters may claim the higher rate on the basis of a prescribed self-declaration, applicable to exports with let-export order given from 1.7.2017 onwards, with the declaration format to be included in the EDI shipping bill. For goods cleared before the effective date but not let for export before that date, the earlier Central Excise certification/ declaration regime continues. Customs must prioritise disposal and audits will verify non-availment of credit or refund to prevent double neutralisation. Circulars Customs Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60028