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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....S/12-Gen- Misc-07/2018-19 AM(X) PUBLIC NOTICE NO.138/2018 Date: 11-10-2018 Sub: : 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. Attention of all the importers, exporters, customs brokers, and all other stake holders is invited to the Board Circular No. 37/2018-Customs, dated 09.10.2018 on ....

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.... 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 amended by Notfn.No.59/2017-Cus(NT), dated 29.06.2017 and 73/2017-Cus(NT), dated 26.07.2017) prescribed that 'The rates and caps of drawback s....

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....ate 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 01.07.2017 to 26.07.2017, a manual declaration was also required to be given as the changes made on 26.07.2017 were made applicable for exports made from 01.07.2017 onwards. 2.5 By declaring drawback serial number suffi....