Sir,

We are an exporter of Leather shoe uppers and was availing Duty Drawback @ 8.3% . Recently there was a notification by CBEC for revision in DDB from 8.3 to 2.2 for shoe uppers (Customs part) and the balance of 6.1 % to be claimed from GST...

This being an additional incentive offered to exporters , kindly explain on how to recover this shortfall from GST and procedures involved therewith.

 

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