'IGST paid on imported inputs is excluded in definition of duty drawback'

The customs duty and interest have to be deposited under different accounting heads

We have used some imported duty paid goods in the manufacture of export product. We have not taken input tax credit of the IGST paid on the imported inputs. Can we get drawback of the same?

No. The definition of drawback given at Rule 2(a) of Customs and Central Excise Rules, 2017 is as follows: “drawback” in relation to any goods manufactured in India and exported, means the rebate of duty excluding integrated tax leviable under sub-section (7) and compensation cess leviable under sub-section (9) respectively of section 3 of the Customs Tariff Act, 1975 (51 of 1975) chargeable on