Exporters claiming higher drawback must submit self-declaration

For all exports made with effect from July 1, 2017 for which higher rate of drawback is claimed, exporters have to submit the self-declaration in the format given in CBEC Circular no.32/2017-Cus dated

We are merchant exporters. We exported certain goods without GST payment under letter of undertaking. Some of these were purchased on payment of excise during pre-GST era and some after July 1, 2017 on payment of GST. On export of these goods we have claimed duty drawback at higher composite rates for exports made between July 1, 2017 and September 30, 2017. We have not claimed refund of unutilised input tax credit. Is that OK?

As per CBEC Circular no. 22/2017-Cus dated June 30, 2017, the conditions imposed for claiming composite rates aim to ensure that exporters do not claim