https://www.taxtmi.com/caselaws?id=439887 Denial of IGST refund on exported goods on the premise that the exporter had claimed higher-rate duty drawback was held unsustainable, as there was no factual foundation for such inference and the record, including the applicable notification prescribing a common drawback rate, contradicted it. Applying the principle that refund is barred only where double benefit is taken, the HC found the exporter was not availing both IGST refund and higher drawback and was therefore entitled to refund of IGST on zero-rated supplies. The HC directed refund of the IGST amount with simple interest at 7% per annum from the specified date and allowed the petition. en-us Tue, 27 Jun 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439887 Denial of IGST refund on exported goods on the premise that the exporter had claimed higher-rate duty drawback was held unsustainable, as there was no factual foundation for such inference and the record, including the applicable notification prescribing a common drawback rate, contradicted it. Applying the principle that refund is barred only where double benefit is taken, the HC found the exporter was not availing both IGST refund and higher drawback and was therefore entitled to refund of IGST on zero-rated supplies. The HC directed refund of the IGST amount with simple interest at 7% per annum from the specified date and allowed the petition. Case-Laws Customs Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439887