Customs – 138/2018 – Dated:- 11-10-2018 – 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 mentioned above. 2. Representations have been received by Board from exporters /export associations regarding cases where IGST refunds have not been granted because higher ra
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ces 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 integrated goods and services tax paid on export product shall be claimed;….. . 2.3 In terms of Rules 12 and 13 of the Customs, Central Excise Duties and Service Tax Dra
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larations, 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 terms of decisions taken in this public notice should be considered as a standing order for the purpose of officers and staff. 5. Difficulties, if any, may be brought to the notice of
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