MEIS cannot be claimed 2 years after prescribed last date: TNC Rajagopalan

We were unable to claim MEIS benefit within three years of the shipping bill date. Is it time-barred? Is there any remedy?

According to Para 3.15 of HBP, the application for obtaining Duty Credit Scrip under MEIS shall be filed within a period of 12 months from the Let Export (LEO) date, or three months from the date of uploading of EDI shipping bills onto the DGFT server by Customs, or printing/release of shipping bills for Non-EDI shipping bills, whichever is later, in respect of shipments for which the claim is being filed. Para 9.12 gives a further period of two years from the prescribed date for filing the claim and sanction with a late cut in the entitlement. There is no provision to claim MEIS after the period of two years after the prescribed last date.  

We exported our goods on payment of IGST and claimed refund of the same under Rule 96(10) of the CGST Rules, 2017. After receiving the refund, we realised that by mistake we had paid less IGST and taken refund. By oversight, we paid IGST on FOB value instead of the invoice value, which was higher at CIF value. The IGST paid an FOB value was declared on shipping bill and was refunded. Later, on discovering the mistake, we paid the difference between IGST paid on FOB value and the IGST payable on invoice value. Please advise how to obtain refund of the difference of IGST paid, quoting any instructions. 

I suggest you take your chances on the basis of CBIC Circular no. 40/2018-Customs dated October 24, 2018. That facility is officer interface-based and is similar to the procedure for processing certain SB005 refund claims referred to in Circular No. 05/2018-Customs, dated February 23, 2018. This facility is available only in cases where shipping bills have been filed till November 15, 2018. To claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to that circular to the designated Assistant/Deputy Commissioner of Customs. 

We are manufacturers and exporters of alloy steel wire nails. We obtain advance authorisation for the import of our five inputs. We have made substantial exports. We have partially or fully imported four inputs duty-free. For one of the inputs, we are unable to get suitable suppliers from abroad and our local supplier is unwilling to supply against invalidation letter. Now, can we claim set-off of GST paid against local purchase of this locally-purchased input and at the same time opt for adjustment of inputs imported against the advance authorisation certificates in the same shipping bill, without claiming drawback against such shipping bill?

You can take credit of the GST paid on the locally procured inputs. If you have imported four inputs under advance authorisation without IGST payment and exported the finished goods without IGST payment against LUT, you can claim refund of the unutilised credit in accordance with Rule 89 of the CGST Rules, 2017.