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        Case ID :
        GST

        The court held that if the rate of duty drawback under Column A...

        Exporter entitled to IGST refund after deducting higher duty drawback claimed under Column A, if rates equal in Columns A & B.

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        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.

        The court held that if the rate of duty drawback under Column A and Column B is the same, then the refund of IGST has to be ordered even if the party selects Column A, as selecting Column A does not result in any double benefit. In the present case, the petitioner had voluntarily selected Column A and claimed higher duty drawback. The court directed the respondents to grant refund of IGST paid on exported goods after deducting the differential amount of duty drawback, along with 7% interest from the date of the shipping bill till the date of actual refund. The petition was allowed.

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