https://www.taxtmi.com/caselaws?id=402838 The ruling in this case determined that availing exemption under Notification No.79/2017-Cus for additional customs duties and anti-dumping duty, while opting to pay IGST on imports under Advance Authorization, constitutes availing the benefits of the said notification as per Rule 96(10) of CGST Rules, 2017. Additionally, the applicant is not permitted to export goods on payment of IGST and claim a refund under Rule 96(10) of CGST Rules, 2017. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402838 The ruling in this case determined that availing exemption under Notification No.79/2017-Cus for additional customs duties and anti-dumping duty, while opting to pay IGST on imports under Advance Authorization, constitutes availing the benefits of the said notification as per Rule 96(10) of CGST Rules, 2017. Additionally, the applicant is not permitted to export goods on payment of IGST and claim a refund under Rule 96(10) of CGST Rules, 2017. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402838