TMI BlogCases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical –reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... PUBLIC NOTICE NO.138/2018 Date: 11-10-2018 Sub: : Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical reg. Attention of all the importers, exporters, customs brokers, and all other stake holders is invited to the Board Circular No. 37/2018-Customs, dated 09.10.2018 on the subject mentioned abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notfn.No.59/2017-Cus(NT), dated 29.06.2017 and 73/2017-Cus(NT), dated 26.07.2017) prescribed that The rates and caps of drawback specified in columns (4) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 made from 01.07.2017 onwards. 2.5 By declaring drawback serial number suffixed with A or C and by making above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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