Cases where IGST Refunds have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical

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....te: 10.10.2018 PUBLIC NOTICE NO. 40/2018 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. Numerous representations have been received by Board from exporters/export associations regarding cases where IGST Refunds have not been granted because higher rate of drawback has been claimed or whe....

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....xports.' 2.2 Notes and condition (12A) of Notification No. 131/2016-Cus(NT) dated 31.10.2016 (as amended by Notification 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 specified in columns (4) and (5) of the said Schedule shall be applicable to export of a commodity or product if the exporter satisfies the followi....

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....larations 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 suffixed with A or C and by making above stated declarations, the exporters consciously relinquished their IGST/ITC claims. ....