Is Drawback at a higher All Industry Rate (AIR) admissible if an exporter has not availed Input Tax Credit of GST or refund of IGST paid on exported goods

No. After 30th September 2017, drawback will be admissible only at lower rate determined on the basis of the custom duties paid on the goods imported for supplying goods for export.

(FAQ 2: TRANSITION OF EXPORT PROMOTION SCHEME ON IMPLEMENTATION OF GST)