State-tax refundable despite central-tax drawback; Refund cannot spread across financial years, clarifies CBEC

CBEC clarifies that a supplier availing only basic customs duty drawback shall be eligible for refund of unutilized ITC of Central / State / Union territory / Integrated tax / Compensation Cess, further, state tax refund shall be available despite availment of Central tax drawback; Directs field officers to refer to Circular No. 26/26/2017 – GST and process refund application in case of discrepancies between data furnished in FORM GSTR-3B and FORM GSTR-1, fur...