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2020 (7) TMI 137 - HC - GSTRefund of Input Tax Credit - exports of goods outside India - Zero rated supplies - Section 54 of the Central Goods and Services Tax Act, 2017 - denial of refund on the ground that petitioner had exported goods through foreign Post Offices, while Notification dated 04th June, 2018 read with Circular No.14/2018-Customs dated 04th June, 2018 has notified Exports by Post Regulations, 2018 w.e.f. 21st June, 2018 which provides for an entry to be presented to proper officer at the foreign Post Office of clearance - HELD THAT:- Issue Notice. List on 9th September, 2020.
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