Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical \u2013 reg.
37\/2018 Dated:- 9-10-2018 Circular
Customs
Circular No. 37\/2018-Customs
\nF. No. 450\/119\/2017-Cus IV
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\n(Central Board of Indirect Taxes & Customs)
\nRoom No. 229 A, North Block
\nNew Delhi, dated the 9th October 2018
\nTo
\nAll Principal Chief Commissioner\/Chief Commissioner of Customs\/ Customs & Central Tax \/ Customs (Preventive)
\nAll Principal Commissioner\/Commissioner of Customs\/ Customs & Central Tax \/ Customs (Preventive)
\nAll Director Generals under CBIC.
\nSub: Cases where IGST refunds have not been granted due to claiming <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to 30.9.2017), prescribed that 'The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ipping bills. In fact, for period 1.7.2017 to 26.7.2017, a manual declaration was also required to be given as the changes made on 26.7.2017 were made applicable for exports made from 1.7.2017 onwards. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical \u2013 reg.37\/2018 Dated:- 9-10-2018 CircularCustomsCircular No. 37\/2018-Customs F. No. 450\/119\/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No. 229 A, … Continue reading “Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical \u2013 reg.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14369","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14369"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14369\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n..….
\n(d) exported claiming refund of the integrated goods and services tax paid on such exports '.
\n2.2 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 29.6.2017 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 :-
\n…….
\n(ii) If t<\/p>\n
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\n2.5 By declaring drawback serial number suffixed with A or C and by making above stated declarations, the exporters consciously relinquished their IGST\/ITC claims.
\n3. 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 <\/p>\n
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