Handbook on Drawback of Duties and Taxes 2023-2024

Covering
• All Industry Rate of Duty Drawback, 2023-2024
vide Notification No. 07/2023
Cus. (NT), Dated 20-10-2023
w.e.f. 30-10-2023
• Rebate of State Levies on Export of Garments
• Remission of Duties and Taxes on Exported Products (RoDTEP Schen
• Refund of Taxes Paid under the GST Regime w.e.f. 1-7-2017
• Refund of Customs Duties on Re-export of Goods
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Description
This revised edition comprises of various schemes under which refund is granted on exports in addition to the duty drawback at all Industry rates, allowed under the Customs, Central Excise Duty Draw Back Rules, 2017 which were notified pursuant to the introduction of the GST regime. The AIR has been notified under Customs Notification No 77/2023-CUS (NT), dated 20.10.2023 and the new rates are effective from 30.10.2023. Since after the introduction of GST regime, w.ef. 1st July, 2017, there is no Central excise levy excepting for a few petroleum products and tobacco products. The AIR schedule is relevant for those products which are under Central Excise levy now. But all exporters are eligible to claim drawback under the AlK as it covers incidence of customs duties. Service tax stands totally abolished w.e.f. 1st July, 2017 and hence the AIR does not cover service tax element at all.
Under the GST regime, where both the Central and State Governments are simultaneously and concurrently empowered to levy Intra-State and Inter-State GST, there are schemes of refund of GST burden. Illustratively, Exports can be made on payment of IGST and the tax so paid can be claimed as refund. Similarly, where there are pre-dominant exports and as a result the input tax credit gets accumulated without being used (as exports are zero rated) there is a scheme to refund such accumulated ITC credit. Also where there is an inverted tax structure in that inputs attract more tax than that on output and as a result the input tax credit is not able to be utilised fully, the excess ITC credit can also be claimed as refund. Supplies to SEZs are treated on par with exports in the matter of refund under the GST regime. GST law also deals with deemed exports and refund of tax involved in such supplies. The present edition endeavours to cover all such eventualities under the GST regime and in this sense, even those who are fully under the GST regime would find this edition as a useful reference material and the relevant provisions have been explained in a simple and easily understandable language by one and all.
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Contents
Part I Drawback Commentary
1.    Duty Drawback-Background
2.    Drawback of Customs Duties paid on Re-exports of Imported Goods
3.    Drawback under the Customs, Central Excise Duties Drawback Rules, 2017
4.    All Industry Rates of Drawback Under Drawback Rules, 2017
5.    Procedure for Claiming Drawback under all Industry Rate of Drawback
6.    Brand Rate of Drawback
7.    Prohibition/Regulation of Drawback in Certain Cases
8.    Drawback in Case of Deemed Exports
9.    Duty Drawback Scheme - Other Aspects
10.   Disputes/Litigations/Judicial Rulings in Drawback Matters
11.  Reimbursement of Duty in Lieu of Drawback for Supply of Goods to SEZ Developers
12.  Rebate of state and central taxes levies on export of garments and made-ups (tariff headings 61 & 62)
13. Scheme for remission of duties and taxes on exported products (rodtep scheme)
14. Refund of gst paid on export of goods and services under the gst regime introduced w.e.f. 1.7.2017
15. Refund of accumulated input tax credit due to pre-dominance of export turnover
16. Refund in respect of deemed exports and supplies to sezs etc.
17. Gist of judicial rulings of refunds on exports under the gst regime
Part II - Duty Drawback Scheme Policy Circulars
1 to 70
Part III - All Industry Rates of Duty Drawback 2023-2024
General Notes to Duty Drawback 2023-2024
Circular to all Industry Rates of Duty Drawback 2023-2024
Schedule of Drawback Rates 2023-2024
Chapters 1 to 97
Part IV Drawback Rates for Exports under Special Advance Authorisation Scheme w.e.f.  30-10-2023
1. Articles of Apparel and Clothing Accessories, Knitted or Crocheted
2. Articles of Apparel and Clothing Accessories, not Knitted or Crocheted
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Author Details
R. Krishnan : Advocate, Customs , Excise & Service Tax, N. Delhi
R. Parthasarathy : Consultant, Customs , Excise & Service Tax, Chennai
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