https://www.taxtmi.com/article/detailed?id=14931 The document explains that after GST, the higher integrated drawback (covering customs, excise and service tax) was discontinued and only a customs component drawback remains; availment of ITC or IGST refund bars taking the higher integrated rate to prevent double benefit, but where schedule rates for higher and lower drawback are identical those rates reflect only the customs component and are claimable despite availing ITC. Administrative circulars cannot override statutory refund entitlements, and exporters must comply with declaration requirements under the applicable notifications. en-us Thu, 07 Aug 2025 07:55:45 +0530 Thu, 07 Aug 2025 07:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14931 The document explains that after GST, the higher integrated drawback (covering customs, excise and service tax) was discontinued and only a customs component drawback remains; availment of ITC or IGST refund bars taking the higher integrated rate to prevent double benefit, but where schedule rates for higher and lower drawback are identical those rates reflect only the customs component and are claimable despite availing ITC. Administrative circulars cannot override statutory refund entitlements, and exporters must comply with declaration requirements under the applicable notifications. Articles Customs - Import - Export - SEZ Thu, 07 Aug 2025 07:55:45 +0530 https://www.taxtmi.com/article/detailed?id=14931