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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Duty Drawback - Refund of IGST - Since the Respondents have ...


Court Orders Verification of Duty Drawback and IGST Refund to Prevent Double Benefit for Exporters.

December 31, 2019

Case Laws     GST     HC

Duty Drawback - Refund of IGST - Since the Respondents have expressed their apprehension about double benefit of neutralisation of taxes, it would be appropriate that before issuing final directions, Respondents verify the extent of the duty drawback availed by the Petitioners and also whether they have availed duty drawback / CENVAT credit of Central Excise and Service Tax component in respect of the exports made by them.

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