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Customs - Highlights / Catch Notes

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Refund of IGST paid in relation to the exports undertaken by it ...

Customs

July 5, 2023

Refund of IGST paid in relation to the exports undertaken by it of goods - denial on the ground of claim of duty drawback at Higher Rate - the Petitioner is entitled to a refund of the IGST paid on the exports in question, as it is certain that this is not a case where the Petitioner is availing any double benefit that is of the IGST refund and a higher duty drawback. - HC

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