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2022 (5) TMI 634 - HC - GSTRefund of IGST on goods exported - higher draw back claimed or not - HELD THAT:- From the facts on record, it is evident that the Petitioner is claiming draw back of the custom component only for the goods exported by the Petitioner at the rates specified therein. The rates of draw back under column ‘A’ and ‘B’ for the product exported by the Petitioner is the same. The said fact is not disputed by the Respondents. It is only on technical ground that affixing suffix ‘A’ claim of the Petitioner is denied. Respondents shall sanction the refund towards IGST paid in respect of the goods exported i.e. supply made by shipping. Of course, in case, if there is no other impediment, statutory interest shall follow - Petition allowed.
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