Refund of ITC or claim of duty draw back - the petitioner, for ...
GST
April 24, 2021
Refund of ITC or claim of duty draw back - the petitioner, for the month of July, 2017 has opted to stick with the claim of duty draw back seeing as the amount of drawback is higher than the ITC for the months of August and September, 2017 - On a plain reading of Section 54 (3) it is found that the claim of refund to be in order. - Paragraph 2.5 of the circular, insofar as it is contrary to the statutory provisions of Section 54(3) is bad in law. - HC
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