https://www.taxtmi.com/forum/issue?id=114982 The central issue is whether availing drawback bars refund of unutilized input tax credit. Circular guidance states that availing drawback in respect of central tax prevents refund of input tax credit, which explains rejection of ITC claims when exports used the higher drawback route. However, if drawback is availed only for basic customs duty, refund of unutilized input tax credit for central, State/UT, integrated tax and compensation cess remains available; State tax credit refund is nevertheless available even where drawback was claimed for central tax. en-us Sun, 19 May 2019 17:49:49 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114982 The central issue is whether availing drawback bars refund of unutilized input tax credit. Circular guidance states that availing drawback in respect of central tax prevents refund of input tax credit, which explains rejection of ITC claims when exports used the higher drawback route. However, if drawback is availed only for basic customs duty, refund of unutilized input tax credit for central, State/UT, integrated tax and compensation cess remains available; State tax credit refund is nevertheless available even where drawback was claimed for central tax. Discussion-Forum GST Sun, 19 May 2019 17:49:49 +0530 https://www.taxtmi.com/forum/issue?id=114982