The Government of India has issued a Circular No. 37/2018 – Customs dated October 09, 2018 which clarifies the cases where IGST refunds have not been granted because higher rate of drawback has been claimed or where higher rate and lower rate were identical. The exporters have availed the option to take drawback at higher rate in place of IGST Refund out of the own volition. However, It has been decided that exporter would not be allowed to avail IGST refund after initially claiming the benefit of higher drawback.
Circular can be accessed at: http://www.cbic.gov.in/resources/htdocs-cbec/customs/cs-circulars/cs-circulars-2018/Circular-37-2018-Customs.pdf