Refund of excess IGST paid - Payment of IGST @18% instead of ...

GST

July 24, 2023

Refund of excess IGST paid - Payment of IGST @18% instead of 0.1% erroneously - petitioner mainly contended that the respondents have committed an error in denying the benefit of concessional rate of duty - notification No. 41 of 2017-IGST (Rate) - The conditions mentioned in the aforesaid notification clearly envisages that all the conditions are not to be fulfilled or complied with by the petitioner but the conditions are to be complied with by the exporter - Refund directed to be allowed - HC

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Refund of excess IGST paid - Payment of IGST @18% instead of ...

GST

July 24, 2023

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