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    <title>2019 (5) TMI 85 - MADRAS HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, a regular exporter seeking an IGST refund for exported goods. Despite an error in the drawback code declaration and system constraints preventing refund processing, the court emphasized the petitioner&#039;s entitlement to the refund. Referring to CBEC Circulars allowing error rectification, the court directed the respondents to refund the undisputed IGST amount for specified shipping bills within eight weeks. The writ petition was allowed, and no costs were imposed.</description>
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      <description>The court ruled in favor of the petitioner, a regular exporter seeking an IGST refund for exported goods. Despite an error in the drawback code declaration and system constraints preventing refund processing, the court emphasized the petitioner&#039;s entitlement to the refund. Referring to CBEC Circulars allowing error rectification, the court directed the respondents to refund the undisputed IGST amount for specified shipping bills within eight weeks. The writ petition was allowed, and no costs were imposed.</description>
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