P K Patel & Associates

Exporter Business Solution

Export Finance Health Check and Banking Optimisation

How a food manufacturer-exporter improved export banking spread, reduced interest rates, realised dormant RoDTEP value, and corrected GST refund strategy through a structured finance health check.

Business explainer: exports.
By P K Patel & AssociatesPublished 9 min read
← All case studies

Engagement at a glance

Industry
Manufacturing
Focus
Exporter Business Solution
Systems and work involved
Export Review · Bank Negotiation · RoDTEP Tracking · GST Reconciliation · Cash Flow Advisory
On this page

The business context

A manufacturer-exporter in the food industry engaged us for a business health check and system automation review. At first glance, exports were regular and the business looked commercially active. On deeper review, however, we found that export realisation, bank pricing, dormant incentives, and GST refund strategy were all weakening cash flow. The business did not need more activity. It needed a tighter exporter business solution.

The challenge

High Bank Spread on Export Realisation

The incumbent bank was charging an unusually high spread on export realisation, approximately INR 0.60 per USD, which meant the client was receiving lower rupee inflows than necessary.

High Interest Cost

Borrowing rates were also higher than they should have been. The client had accepted existing terms without benchmarking alternatives across lenders.

RoDTEP Claimed but Not Realised

The client had claimed RoDTEP historically, but had not actually availed or utilised the benefit since inception. The value existed on paper but was not supporting cash flow.

GST Refund Friction

Exports were being made under LUT despite significant input GST credit accumulation. Refund claims were facing delay and partial rejection, which increased working capital blockage.

What we found

What we changed

Export Finance Health Check

We reviewed export proceeds, banking charges, realised exchange value, borrowing rates, incentive position, and GST refund history in one combined diagnostic review.

Bank Benchmarking and Negotiation

We prepared comparative inputs, arranged discussions with the bank, and negotiated revised commercial terms instead of accepting prevailing rates passively.

RoDTEP Realisation Support

We tracked the client’s unutilised RoDTEP position and helped organise a buyer path so the benefit could move from dormant entitlement to actual commercial value.

GST Refund Strategy Correction

We reconciled historical GST refund issues and advised a shift in export approach so that refund flow could become cleaner and more automated, rather than remaining blocked behind LUT-driven inefficiencies.

Internal Export Review Structure

We framed the issue for management as one exporter business solution covering banking, benefits, refunds, and receivable quality, not four disconnected tasks.

Implementation

  1. Step 1. Performed financial health check focused on export realisation, bank spread, borrowing cost, incentive position, and GST refund history.

  2. Step 2. Identified that the bank was charging almost INR 0.60 per USD on export realisation and prepared for a structured meeting with the lender.

  3. Step 3. Conducted discussions with the existing bank and reduced the export spread to approximately INR 0.30 per USD in a single meeting.

  4. Step 4. Benchmarked borrowing terms with other banks, shifted the banking relationship, and secured significantly better commercial terms including spread reduction to approximately INR 0.07 per USD.

  5. Step 5. Reviewed RoDTEP history, identified that benefits had been claimed but not actually realised, and helped organise a buyer route that improved benefit conversion and cash flow.

  6. Step 6. Reconciled GST refunds from the beginning and identified that LUT exports, despite large input GST credit, were contributing to delay and rejection. Advised a cleaner export-with-GST approach to improve refund efficiency.

Outcomes

AreaResult described in this case
Export Realisation SpreadReduced from approximately INR 0.60 per USD to INR 0.30 per USD with the existing bank, and then to approximately INR 0.07 per USD after changing the bank
Borrowing RateReduced from 10% to 9% after competitive bank discussions and lender change
Banking Commercial OutcomeBoth spread and borrowing terms improved materially through structured negotiation and bank benchmarking
RoDTEP PositionDormant benefit identified and moved toward actual commercial realisation, improving liquidity
GST Refund StrategyHistorical reconciliation completed and export method corrected to support faster and cleaner refund flow

The practical lesson

This material is general information. Apply it to your business only after checking the relevant facts, source documents and requirements.