TMI BlogDrawback of central tax meansX X X X Extracts X X X X X X X X Extracts X X X X ..... Pls refer 2nd proviso to Section 54(3) of CGST Act . Refund of unutilised ITC cannot be claimed if drawback of central tax is claimed. Request to clarify (1) Drawback of central tax means what? (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Which category of tax payer is allowed to claim and under which section of Customs Act ? (3) How it will affect Refund u/r 89(4) when drawback allows only for Customs duty and excise as per defini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of drawback rules 2017 ?. - Reply By Shilpi Jain - The Reply = Yes presently drawback is of customs duty only. - Reply By Nikhil Virkar - The Reply = Thank you madam. Request to clarify po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int No. 1 and 2 as nowhere in drawback rules drawback of central tax is mentioned. - Drawback of central tax means - Query Started By: - Nikhil Virkar Dated:- 14-7-2022 Goods and Services Tax - GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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