https://www.taxtmi.com/forum/issue?id=120415 The third proviso restricts ITC refund where drawback has been availed in respect of Central tax, but administrative interpretation permits refund of eligible credit when duties are rebated under the Customs and Central Excise Duties Drawback Rules, 2017; consequently, claiming IGST refund on exports with payment does not automatically preclude refund of unutilised ITC for the same period, provided there is no double benefit. en-us Tue, 02 Sep 2025 14:47:50 +0530 Wed, 03 Sep 2025 14:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120415 The third proviso restricts ITC refund where drawback has been availed in respect of Central tax, but administrative interpretation permits refund of eligible credit when duties are rebated under the Customs and Central Excise Duties Drawback Rules, 2017; consequently, claiming IGST refund on exports with payment does not automatically preclude refund of unutilised ITC for the same period, provided there is no double benefit. Discussion-Forum GST Tue, 02 Sep 2025 14:47:50 +0530 https://www.taxtmi.com/forum/issue?id=120415