Page 173 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] IN RE : DILEEP TRADING CORPORATION 259
the export goods or on inputs and input services used in manufacture of
export goods or claim refund of IGST paid on export goods. Further, an ex-
porter claiming composite rate shall also be barred to carry forward Cenvat
credit on the export goods or on inputs or input services used in manufac-
ture of export goods in terms of the CGST Act, 2017. The exporters have to
give a declaration and certificates as prescribed in this Notification at the
time of export. Similar checks shall apply while determining the Brand rate
of drawback. While a transition period of three months has been allowed,
the exporters shall have an option to claim only Customs portion of AIRs
of duty drawback i.e. rates and caps given under column (6) and (7) respec-
tively of the Schedule of AIRs of duty drawback and avail input tax credit
of CGST or IGST or refund of IGST paid on exports.
4.5 That further the Notification No. 131/2016-Cus. (N.T.), dated 31-10-
2016 which provides for the rates of drawback along with certain notes and con-
ditions. One such condition states that if the rate of drawback in Column A & Col-
umn B is same, then the same pertains to only customs component and is available irre-
spective whether the exporter avails the cenvat credit or not.
Notification No. 131/2016-Cus. (N.T.), dated 31-10-2016.
Drawback-All Industry Rates of Drawback 2016-17 notified - Notification
No. 110/2015-Cus. (N.T.) superseded
In exercise of the powers conferred by sub-section (2) of Section 75 of
the Customs Act, 1962 (52 of 1962), sub-section (2) of Section 37 of the Cen-
tral Excise Act, 1944 (1 of 1944) and Section 93A and sub-section (2) of Sec-
tion 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
(hereinafter referred to as the said rules) and in supersession of the notifica-
tion of' the Government of India in the Ministry of Finance (Department of
Revenue) No. 110/2015-CUSTOMS (N.T.), dated 16th November, 2015, ex-
cept as respects things done or omitted to be done before such superses-
sion, the Central Government hereby determines the rates of drawback as
specified in the schedule annexed hereto (hereinafter referred' to as the said
Schedule) subject to the following notes and conditions, namely :-
(7) The figures shown in the DBK said Schedule in columns (4)
and (5) refer to the total drawback (Customs, Central Excise and
Service Tax component put together) allowable and those appear-
ing in columns (6) and (7) refer to the drawback allowable under
the Customs component. The difference in rates between the col-
umns (4) and (6) refers to the Central Excise and Service Tax com-
ponent of drawback. If the rate indicated is the same in the columns
(4) and (6), it shall mean that the same pertains to only Customs
component and is available irrespective of whether the exporter has
availed of Cenvat facility or not.
4.6 Although the appellant during the disputed period has exported
goods worth Rs. 36,57,829/- under the higher rate of drawback, but has also ex-
ported the goods worth Rs. 9,15,077/- under the lower rate of drawback. Copy of
invoices and S/Bs of the exports made during the disputed period for which re-
fund is claimed is also enclosed.
4.7 From the above, it is amply clear that the drawback, claimed in in-
voice No. 17/21 is under column B i.e. at lower rate and therefore the refund
cannot be questioned. That in relation to the invoice No. 17/25, although it ap-
peared in S/B that the appellant had claimed drawback under Column A. but in
reality the rate of drawback under the drawback schedule for goods falling un-
der Chapter 6914 is same under both the column A & B i.e. 1.5%.
GST LAW TIMES  11th June 2020  173