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Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the...

Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed. - HC .....

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