https://www.taxtmi.com/forum/issue?id=119829 Advance Authorization exempts customs duty on imported inputs for exports; domestic inputs may qualify for Duty Drawback if duty paid inputs are indicated in the AA application. IGST paid on domestic inputs is available as ITC and refundable post export when not used for domestic tax payment. EPCG and AA can be used concurrently for distinct items (capital goods versus inputs) but not for the same item. Deletion of the CGST rule requiring reversal of refunds, where made without a saving clause, bars continuation of recovery proceedings and is supported by judicial rulings and a CBIC circular. en-us Sat, 05 Apr 2025 16:30:57 +0530 Fri, 23 May 2025 11:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119829 Advance Authorization exempts customs duty on imported inputs for exports; domestic inputs may qualify for Duty Drawback if duty paid inputs are indicated in the AA application. IGST paid on domestic inputs is available as ITC and refundable post export when not used for domestic tax payment. EPCG and AA can be used concurrently for distinct items (capital goods versus inputs) but not for the same item. Deletion of the CGST rule requiring reversal of refunds, where made without a saving clause, bars continuation of recovery proceedings and is supported by judicial rulings and a CBIC circular. Discussion-Forum Customs Sat, 05 Apr 2025 16:30:57 +0530 https://www.taxtmi.com/forum/issue?id=119829