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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..... 2018/ DATED: 16.10.2018 PUBLIC NOTICE NO. 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 b .....

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..... ) and (5) the said Schedule shall not he applicable to export of a commodity or product if such commodity or product is- (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 .....

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..... rawback Rules are made electronically in the EDI system, When composite drawback rate was claimed (by suffixing 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 for exports mad .....

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