Customs – PUBLIC NOTICE NO. 40/2018 – Dated:- 10-10-2018 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM – 530 035 F. No. P3/06/2017-Stats(AM).Pt. II Date: 10.10.2018 PUBLIC NOTICE NO. 40/2018 Sub: Reg. Numerous representations have been received by Board from exporters/export associations regarding cases where IGST Refunds have not been granted because higher rate of drawback has been claimed or where higher rate and lower rate were identical. 2. The issue has been examined extensively by Board. The legal provisions related to Drawback claims are as under: 2.1 Notes and condition (11) of Notification No. 131/2016-Cus(NT) dated 31.10.2016 (as amended by Notification No. 59/2017-Cus(NT) dated 29.06.
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e 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 service 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 Drawback Rules, 1995, the shipping bill itself is treated as claim for drawback in terms of the declarations made on the shipping bill. 2.4 The declarations required in terms of above Notes and Conditions and provisions of the Drawback Rules are made electronically in the EDI System. When co
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