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TMI BlogClarification regarding exports under claim for drawback in the GST scenarioX X X X Extracts X X X X X X X X Extracts X X X X ..... drawback in the GST scenario.- reg. Attention of all officers and trade is invited to Circular No. 22/2017-Customs, dated 30.6.2017 wherein the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rages and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017- Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. TD facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier. 5. Another aspect that may be noted is that there c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Directorate General of Audit (Central Taxes) is also being asked to have the declarations given by exporters about nonavailment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback. 7. In order to furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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