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TMI BlogCases where refunds have not been granted due to claiming higher rate Of drawback OR where higher rate and lower rate were identicalX X X X Extracts X X X X X X X X Extracts X X X X ..... LIC NOTICE NO.84/2018 Sub; Cases where refunds have not been granted due to claiming higher rate Of drawback OR where higher rate and lower rate were identical -reg. Attention of Exporters/Customs Brokers and General Public is invited to the Board's Circular no. 37/2018 dated 09.10.2018 on the above subject. The same is reproduced for the knowledge and utility of all the stake holder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule shall not be applicable to export commodity or product if such commodity or Product is- (d) exported claiming refund of the integrated goods and services tax paid on such exports. 3.2 Notes and Conditions (12A) of Notr.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 ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck rate was claimed (by declaring suffix A or C with Drawback serial number), exporter was required to tick DBK002 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 tor exports made from 01.07.2017 onwards. 3.5 By declaring drawback serial number s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers in terms of this Public Notice. 7. This issues with the approval or the Commissioner or Customs (Export), Zone-III. (DR. RAJU ASKTHIVEL) ADDITIONAL COMMISSIONER OF CUSTOMS (EXPORT) ACC, SAHAR, MUMBAI. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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