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Cases where IGST refunds have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical

..... 31/2018/ DATED: 16.10.2018 PUBLIC NOTICE NO. 30/2018 Subject: . 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 been communicated that numerous representations have been received from exporters/ export associations, regarding cases where IGST refunds have not been granted because higher rate of drawback has .....

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..... d 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) dated 26.07.2017) prescribed that The rates and caps of drawback specified in columns (4) and (5) of said Schedule shall be applicable to export of a commodity or product if the exporter satisfies the following conditions, namely:- (ii) If the goods .....

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..... as 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 stated declarations, the exporters consciously relinquished their IGST/ ITC claims. 2.6 It has been noted that exporters had availed the option to take drawback at higher rate in place of IGST .....

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