claiming composite rate of duty drawback, Customs - Exim - SEZ

[raghunandhaanan r vi]

Sir,

Under GST regime, exporters can claim composite duty drawback [customs, Service Tax and excise portion] under AIR provided exporter and central excise giving a declaration/ certificate that the exporter has not claimed

• ITC on inputs or
• Refund of IGST paid on export goods and
• Carry forward of Cenvat credit

My question is that when we claim composite rate of drawback on goods exported under LUT or bond by giving declaration a & c above, icegate system not accepting the data for generation of shipping bill number. In such situation, what is the way to claim higher rate of duty drawback in cases where goods produced prior to GST [non-excisable goods] and exporting it [now taxable goods] after roll out of GST.

Kindly give your valuable expert advice.

Posts / Replies

[DR.MARIAPPAN GOVINDARAJAN]

Have you got clarified in the above issue? If not please inform.

[raghunandhaanan r vi]

Sir,

Not clarified. Thankful if you could provide the clarification