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Home Highlights November 2022 Year 2022 This

Levy of IGST on gods imported under EPCG Scheme - Period between ...


Court Rules IGST on EPCG Imports (July 1-12, 2017) Refundable with Interest; Amendment Deemed Clarificatory.

November 24, 2022

Case Laws     Customs     HC

Levy of IGST on gods imported under EPCG Scheme - Period between 1.7.2017 to 12.7.2017 - the amendment to Notification No.16/2015-Cus dated 1st April 2015 was clarificatory/curative in nature, consequences have to follow inasmuch as Petitioner will be entitled to refund of the IGST paid by Petitioner. The refund shall be processed and paid together with interest, if any - HC

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