Cases where IGST refunds have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical

Cases where IGST refunds have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical https://www.taxtmi.com/circulars?id=62760 Where exporters elected composite or higher drawback rates and made the prescribed electronic or manual declarations on the shipping bill, they relinquished any IGST refund claim; shipping bills are treated as the statutory drawback claim and required EDI/manual declarations must be made when suffixing drawback serial numbers to claim composite rates. en-us Tue, 16 Oct 2018 00:00:00 +0530 Fri, 11 Oct 2019 16:17:00 +0530 TaxTMI RSS Generator Cases where IGST refunds have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical https://www.taxtmi.com/circulars?id=62760 Where exporters elected composite or higher drawback rates and made the prescribed electronic or manual declarations on the shipping bill, they relinquished any IGST refund claim; shipping bills are treated as the statutory drawback claim and required EDI/manual declarations must be made when suffixing drawback serial numbers to claim composite rates. Circulars Customs Tue, 16 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62760