Issue of non-availment of input tax credit of CGST/IGST to the Exported goods by the field formations

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....13;त्पाद शुल्क सीमा शुल्क एंव सेवाकर ११३/४ संजय प्लेस, आगरा C. No. V(30)04/Tech/Misc./HQ/2017/3391(SL) DATED: 12.7.2017 ....

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.... of implementation of GST i.e. 1.7.2017. During this period, existing duty drawback scheme under Section 75 shall continue. For exports during this period, exporters can claim higher rate or duty drawback (composite AIR) subject to conditions that no input tax credit of CGST/IGST is claimed, no refund of IGST paid on export goods is claimed and no CENVAT credit is carried forward. A declaration fr....

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....e may be. that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product; (b) if the goods are exported under bond or claim for rebate of duty of Central Excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in- charge of the factory of production, to the effect that no Cenvat facility h....