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GST - Highlights / Catch Notes

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Refund of IGST paid on goods exported - claim of higher duty ...


Court Orders IGST Refund for Exporter, Deducting Differential Duty Drawback for Transitional Exports.

March 7, 2024

Case Laws     GST     HC

Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST paid on exported goods during the transitional period. - Relying on precedents and legal provisions, the court allowed the petition and directed the respondent authorities to refund the IGST amount, after deducting the differential duty drawback.

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