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    <title>2019 (9) TMI 515 - KERALA HIGH COURT</title>
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    <description>The court held that the petitioner, an exporter, was entitled to a refund of the IGST paid during the transition period on zero-rated supplies. The court directed the respondents to sanction the refund with interest, adjusting the higher rate of duty drawback already availed by the petitioner. Failure to comply would result in the respondents being obligated to pay interest along with the balance amount from the date of the refund request till the actual payment date. Both writ petitions were disposed of with directions for refunding the IGST paid on zero-rated supplies, considering the adjustment for the higher rate of duty drawback.</description>
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    <pubDate>Thu, 29 Aug 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=385747</link>
      <description>The court held that the petitioner, an exporter, was entitled to a refund of the IGST paid during the transition period on zero-rated supplies. The court directed the respondents to sanction the refund with interest, adjusting the higher rate of duty drawback already availed by the petitioner. Failure to comply would result in the respondents being obligated to pay interest along with the balance amount from the date of the refund request till the actual payment date. Both writ petitions were disposed of with directions for refunding the IGST paid on zero-rated supplies, considering the adjustment for the higher rate of duty drawback.</description>
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      <pubDate>Thu, 29 Aug 2019 00:00:00 +0530</pubDate>
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