HC: Allows IGST refund despite higher 'drawback' claim, Revenue's rejection basis MoF Circular untenable

Jul 15,2019

HC allows refund of IGST paid on exports, i.e. 'zero-rated supplies' in terms of Section 16 of IGST Act r/w Section 54 of CGST Act, where differential drawback (higher drawback less lower drawback) was returned back by assessee; Rejects Revenue’s claim that no option was available in the system to consider the claim, finds that Revenue fairly conceded that the case of the assessee does not fall within sub-clauses (a) and (b) of clause (4) of Rule 96 of CGST Rules, 2017 (cir...


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