https://www.taxtmi.com/caselaws?id=422374 The HC ruled in favor of the petitioner, directing respondents to sanction IGST refund on exported goods. The court rejected the respondents' argument that using suffix 'A' instead of 'B' in drawback claims indicated a waiver of IGST/ITC claims. The court found that the petitioner had only claimed drawback for the customs component, and the rates under columns 'A' and 'B' were identical - a fact not disputed by respondents. Following precedent from Gujarat HC (upheld by SC), the court ordered the refund with statutory interest, noting the denial was based on a mere technicality regarding suffix usage. en-us Mon, 02 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422374 The HC ruled in favor of the petitioner, directing respondents to sanction IGST refund on exported goods. The court rejected the respondents' argument that using suffix 'A' instead of 'B' in drawback claims indicated a waiver of IGST/ITC claims. The court found that the petitioner had only claimed drawback for the customs component, and the rates under columns 'A' and 'B' were identical - a fact not disputed by respondents. Following precedent from Gujarat HC (upheld by SC), the court ordered the refund with statutory interest, noting the denial was based on a mere technicality regarding suffix usage. Case-Laws GST Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422374