https://www.taxtmi.com/caselaws?id=430622 The court held that the petitioner was entitled to a refund of the IGST paid during a disputed period due to the retrospective application of an exemption. The court found that the relevant amendment was clarificatory in nature, allowing for the refund subject to certain conditions, including the reversal of credit entries by the petitioner. The court directed the Customs Authority to process the refund with interest within four weeks of compliance by the petitioner and permitted necessary amendments to the bill of entry. The petition was disposed of without costs. en-us Mon, 14 Nov 2022 00:00:00 +0530 Mon, 19 Jun 2023 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430622 The court held that the petitioner was entitled to a refund of the IGST paid during a disputed period due to the retrospective application of an exemption. The court found that the relevant amendment was clarificatory in nature, allowing for the refund subject to certain conditions, including the reversal of credit entries by the petitioner. The court directed the Customs Authority to process the refund with interest within four weeks of compliance by the petitioner and permitted necessary amendments to the bill of entry. The petition was disposed of without costs. Case-Laws Customs Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430622