Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical

Circular No.ES/ 249/ 2018-19                                                     16^th October, 2018

To: Members of the Council

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

Dear Member,

Kindly refer to the Council's earlier Circular No.ES/246/2018-19  dated 10^th October, 2018 wherein CBIC had issued Circular No.37/2018-Customs dated 9th October, 2018  prescribing legal provisions related to Drawback claims.

In this regard, JNCH has now issued Public Notice No. 138/2018 dated 11^th October, 2018 on the above subject.

The legal provisions related to Drawback claims are given in the above Public Notice.

In case you have any difficulty with regard to the above Public Notice, you may kindly contact the DC/AC DBK Cell, NS-II, JNCH at drawbackquery.jnch@gmail.com).   

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR