It would not be justified allowing exporters to avail IGST ...
Exporters can't claim IGST refund after choosing higher drawback benefit; reopening issue unjustified at this stage.
October 9, 2018
Circulars Customs
It would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback. There is no justification for re-opening the issue at this stage.
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