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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.... 30/2018 Subject: Cases where IGST refunds have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical. Attention of Exporters, Custom Brokers and all members of trade is invited to Circular No. 37/2018-Customs dated 09.10.2018 wherein it has been communicated that numerous representations have been received from exporters/ export association....

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.... (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 Notf. 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 said Schedule shall be applicable to expor....

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