Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical – reg.

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....xes & Customs) Room No. 229 A, North Block New Delhi, dated the 9^th October 2018 To All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs & Central Tax / Customs (Preventive) All Director Generals under CBIC. Sub: Cases where IGST refunds have not been granted du....

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....rescribed that 'The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is - ...... (d) exported claiming refund of the integrated goods and services tax paid on such exports '. 2.2  Notes and Condition (12A) of Notfn.No.131/2016-Cus(NT) dated 31.10.2016 (as a....

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....ed in terms of above Notes and Conditions and provisions of the Drawback Rules are made electronically in the EDI System. When composite drawback rate was claimed (by declaring suffix A or C with Drawback serial number), exporter was required to tick DBK002 and DBK003 declarations in the shipping bills. In fact, for period 1.7.2017 to 26.7.2017, a manual declaration was also required to be given a....