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.
138/2018 Dated:- 11-10-2018 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS-II
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707
F.No.S/12-Gen- Misc-07/2018-19 AM(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 mentio
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dule shall not be applicable to export of a commodity or product if such commodity or product is –
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(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 (5) of the said schedule shall be applicable to export of a commodity or product if the exporter satisfies the following conditions, namely:-
… … …
(ii) If the goods are exported on payment of integrated goods and services tax, the exporter shall declare that no refund of
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hanges 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 / IT claims.
3. It has been noted that exporters had availed the option to take drawback at higher rate in place of IGST refund out of their own volition.
Considering the fact that exporters have made aforesaid declaration while claiming the higher rate of drawback, it has been decided that 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.
4. Action to be taken in
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