https://www.taxtmi.com/highlights?id=56113 Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of the customs component only for their exports and there arises no question of denying the refund of IGST. - In the case of the writ-applicant, the drawback rates being the same, it represents only the Customs elements, which did not get subsumed in the GST and thus, the writ-applicant cannot be said to have availed double benefit i.e. of the IGST refund and higher duty drawback. - HC en-us Tue, 29 Dec 2020 11:02:56 +0530 Tue, 29 Dec 2020 11:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56113 Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of the customs component only for their exports and there arises no question of denying the refund of IGST. - In the case of the writ-applicant, the drawback rates being the same, it represents only the Customs elements, which did not get subsumed in the GST and thus, the writ-applicant cannot be said to have availed double benefit i.e. of the IGST refund and higher duty drawback. - HC Highlights GST Tue, 29 Dec 2020 11:02:56 +0530 https://www.taxtmi.com/highlights?id=56113