cases where IGST refunds have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical - Customs - 31/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 An IS 15700 certified custom house Website: www.cochincustoms.gov.in E-mail: [email protected] Control room: 0484-2666422 Fax: 0484-2668468 Ph: 0484-2666861-64/774/776 F. No. C1/05/2017-TUCus. Date 10.10.2018 TRADE NOTICE NO. 31/2018 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. Kind Attention of the Customs Brokers, Exporters, Custodians of Imported/ Export Goods, Steamer Agents, officers of Customs and all other concerned are drawn to the Circular no. 37/2018 cus. Dared 09.10.2018 (Copy Enclosed) issued by Central Board of Indirect Taxes and Customs on the subject mentioned above. 2. The subject issue has been examined extensively by the ministry. In this regard, the board s aforementioned circular is self-explanatory and states the legal provisions related to Drawback Claims. Any claim by the exporter will be disposed of accordingly. 3. This issued for the information of all stakeholders. 4. Field formations are, therefore, directed to take necessary steps to bring these change to the knowledge of exporters. 5. Hindi version follows. -sd- (sumit kumar) Commissioner of customs