Cases where IGST refunds have not been granted due to claiming Higher rate of drawback OR where higher rate and lower rate were identical
PUBLIC NOTICE No. 42/2018-Cus Dated:- 9-10-2018 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTNIVE)
55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar, Vijayawada – 520007
Phone: 0866-2551261 Fax: 0866-2551156
C. No. VIII/09/01/2017-Cus.TFC
Date: 09.10.2018
PUBLIC NOTICE No. 42/2018-Cus
Sub: Reg.
Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/ Customs Cargo Service Providers, Trade Associations / Chamber of Commerce, Members of the RAC/ PGC and the Public is invited to the Board's Circular No. 37/2018 dated 09.
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es and Condition (12A) of Notfn.No.131/2016-Cus(NT) dated 31.10.2016 (as amended by Notfn.No.59/2017-Cus(NT) dated 29.6.2017 and 73/2017-Cus(NT) dated 26.7.2017) 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 Drawback Rules, 1995, the shipping bill itself is treated as claim for drawba
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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 decision taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff of Commissioner of Customs (Preventive), Vijayawada.
(SUDHA KOKA)
COMMISSIONER
Circular, Trade Notice, Public Notice, Instruction
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