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GST - Highlights / Catch Notes

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Refund of IGST - Zero Rated Supplies - wrong column selected in ...

Case Laws     GST

October 5, 2023

Refund of IGST - Zero Rated Supplies - wrong column selected in the shipping bill - the excess drawback on account of availing of CENVAT credit facility had been repaid with interest - The respondents are directed to sanction the refund of IGST paid in context of shipping bills mentioned with simple interest @ of 6% from the date of the shipping bills till the date of actual refund - HC

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