https://www.taxtmi.com/circulars?id=60333 Drawback under Section 74 now includes refund of integrated tax and compensation cess on re exported imports; the Re export Rules have been amended accordingly. A certificate from the relevant GST officer is required to confirm that no credit of integrated tax or compensation cess has been availed and no refund claimed, to prevent dual benefit. Existing procedural instructions for drawback claims remain unchanged. en-us Thu, 20 Jul 2017 00:00:00 +0530 Mon, 25 Mar 2019 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60333 Drawback under Section 74 now includes refund of integrated tax and compensation cess on re exported imports; the Re export Rules have been amended accordingly. A certificate from the relevant GST officer is required to confirm that no credit of integrated tax or compensation cess has been availed and no refund claimed, to prevent dual benefit. Existing procedural instructions for drawback claims remain unchanged. Circulars Customs Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60333