https://www.taxtmi.com/article/detailed?id=11108 Withholding an IGST refund because an exporter is designated a 'risky exporter' is not justified where the exporter has filed export shipping bills, submitted prescribed information, reversed the disputed input tax credit, and is not prosecuted; under the refund rules the proper officer must grant the statutory provisional refund entitlement rather than refuse payment based on a supplier classification alone. en-us Tue, 14 Feb 2023 12:52:23 +0530 Tue, 14 Feb 2023 12:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11108 Withholding an IGST refund because an exporter is designated a 'risky exporter' is not justified where the exporter has filed export shipping bills, submitted prescribed information, reversed the disputed input tax credit, and is not prosecuted; under the refund rules the proper officer must grant the statutory provisional refund entitlement rather than refuse payment based on a supplier classification alone. Articles Goods and Services Tax - GST Tue, 14 Feb 2023 12:52:23 +0530 https://www.taxtmi.com/article/detailed?id=11108