https://www.taxtmi.com/forum/issue?id=120944 GST refund under the inverted duty structure requires the claimant to furnish the declaration under section 54(3), including that drawback has not been availed in respect of the refund claim. The supplier's taking of customs drawback does not by itself bar the claimant's refund where the claimant has not taken the prohibited benefit. If drawback has been availed by the claimant, refund under section 54(3)(ii) is restricted to that extent and the relevant ITC must be reduced or the application revised. en-us Wed, 03 Jun 2026 16:51:15 +0530 Sat, 20 Jun 2026 22:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120944 GST refund under the inverted duty structure requires the claimant to furnish the declaration under section 54(3), including that drawback has not been availed in respect of the refund claim. The supplier's taking of customs drawback does not by itself bar the claimant's refund where the claimant has not taken the prohibited benefit. If drawback has been availed by the claimant, refund under section 54(3)(ii) is restricted to that extent and the relevant ITC must be reduced or the application revised. Discussion-Forum VAT / Sales Tax Wed, 03 Jun 2026 16:51:15 +0530 https://www.taxtmi.com/forum/issue?id=120944