TMI BlogCases where IGST 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 ..... 0866-2551156 C. No. VIII/09/01/2017-Cus.TFC Date: 09.10.2018 PUBLIC NOTICE No. 42/2018-Cus 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, Steamer Agents, Custodians/ Customs Cargo Service Providers, Trade Associ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund 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 29.6.2017 and 73/2017-Cus(NT) dated 26.7.2017) prescribed that 'The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall be applicable to export of a commodity or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations in the shipping bills. In fact, for period 1.7.2017 to 26.7.2017, a manual declaration was also required to be given as the changes made on 26.7.2017 were made applicable for exports made from 1.7.2017 onwards. 2.5 By declaring drawback serial number suffixed with A or C and by making above stated declarations, the exporters consciously relinquished their IGST/ITC claims. 3. It has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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