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of <h1>Supreme Court dismisses Special Leave Petition over IGST export refund for customs component only.</h1> <h3>Union of India And Ors. Versus Awadkrupa Plastomech Pvt. Ltd.</h3> The SC dismissed the SLP as the HC found that the respondent sought an IGST export refund solely for the customs component. - Union of India And Ors. ... Claim of IGST export refund - HELD THAT:- There is a clear finding of fact which has been recorded by the Division Bench of the High Court of Gujarat in its case AWADKRUPA PLASTOMECH PVT. LTD. VERSUS UNION OF INDIA [2020 (12) TMI 1116 - GUJARAT HIGH COURT], that the respondent had claimed an IGST export refund only to the extent of the customs component. SLP dismissed. The Supreme Court dismissed the Special Leave Petition as there was a clear finding by the High Court of Gujarat that the respondent had claimed an IGST export refund only for the customs component.
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