Refund of IGST on imports: specialized agencies entitled to refunds and customs formations must process claims accordingly. Specialized agencies notified under the CGST framework are entitled to refund of IGST paid on imported goods used or intended for official use, based on notification-linked refund provisions and the parity principle under the Customs Tariff Act; customs field formations are directed to process such refunds and treat the direction as a standing order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of IGST on imports: specialized agencies entitled to refunds and customs formations must process claims accordingly.
Specialized agencies notified under the CGST framework are entitled to refund of IGST paid on imported goods used or intended for official use, based on notification-linked refund provisions and the parity principle under the Customs Tariff Act; customs field formations are directed to process such refunds and treat the direction as a standing order.
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