Higher rate of duty drawback

This discussion clarifies whether claiming a higher rate of duty drawback is permissible when Input Tax Credit (ITC) has been availed under GST for the period of July 2017 to September 2017. The general rule, as per Section 54(3) of the CGST Act, suggests that ITC cannot be claimed if a higher rate of duty drawback is sought. However, the user is seeking clarification regarding Notification 73/2017 CT, which might offer specific conditions for claiming either no ITC or a refund of IGST for exports made under bond.