https://www.taxtmi.com/circulars?id=61387 Continuation of duty drawback during the GST transition is permitted only if exporters do not claim input tax credit of CGST/IGST, do not claim refund of IGST on exported goods, and do not carry forward CENVAT credit; a declaration by the exporter and a certificate from the jurisdictional GST officer are required. "When Cenvat facility has not been availed" means the exporter must declare non availment to the satisfaction of the relevant Customs or Central Excise officer and, for exports under bond or rebate, produce a superintendent's certificate, with certain exempt products excluded. en-us Wed, 12 Jul 2017 00:00:00 +0530 Thu, 06 Jun 2019 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61387 Continuation of duty drawback during the GST transition is permitted only if exporters do not claim input tax credit of CGST/IGST, do not claim refund of IGST on exported goods, and do not carry forward CENVAT credit; a declaration by the exporter and a certificate from the jurisdictional GST officer are required. "When Cenvat facility has not been availed" means the exporter must declare non availment to the satisfaction of the relevant Customs or Central Excise officer and, for exports under bond or rebate, produce a superintendent's certificate, with certain exempt products excluded. Circulars GST Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61387