https://www.taxtmi.com/caselaws?id=402317 The court allowed the petition for the refund of IGST paid on goods exported, despite the rejection under the CGST Act due to a higher duty drawback claimed. The court emphasized that rectifying the mistake in filing the shipping bill and aligning with refund requirements under the CGST Act validated the refund claim. Circulars affecting refund eligibility were deemed inapplicable, and the court clarified that claiming the same rate of duty drawback did not result in a double benefit, justifying the IGST refund. The court directed immediate sanction of the refund and specified interest accrual if not paid within six weeks. en-us Tue, 15 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402317 The court allowed the petition for the refund of IGST paid on goods exported, despite the rejection under the CGST Act due to a higher duty drawback claimed. The court emphasized that rectifying the mistake in filing the shipping bill and aligning with refund requirements under the CGST Act validated the refund claim. Circulars affecting refund eligibility were deemed inapplicable, and the court clarified that claiming the same rate of duty drawback did not result in a double benefit, justifying the IGST refund. The court directed immediate sanction of the refund and specified interest accrual if not paid within six weeks. Case-Laws GST Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402317