Refund of IGST cannot be withheld on mere suspicion that Assessee has availed duty drawback

Refund of IGST cannot be withheld on mere suspicion that Assessee has availed duty drawback https://www.taxtmi.com/article/detailed?id=11623 Revenue may not withhold an IGST refund for exported goods solely on suspicion of concurrent duty drawback and IGST benefit without evidentiary support; where amended returns and a concordance annexure demonstrate alignment between tax invoices and shipping bills and no proof of excess drawback is produced, administrative closure or denial of the refund is unsustainable and the refund claim must be processed on its merits. en-us Wed, 19 Jul 2023 09:07:30 +0530 Wed, 19 Jul 2023 09:07:30 +0530 TaxTMI RSS Generator Refund of IGST cannot be withheld on mere suspicion that Assessee has availed duty drawback https://www.taxtmi.com/article/detailed?id=11623 Revenue may not withhold an IGST refund for exported goods solely on suspicion of concurrent duty drawback and IGST benefit without evidentiary support; where amended returns and a concordance annexure demonstrate alignment between tax invoices and shipping bills and no proof of excess drawback is produced, administrative closure or denial of the refund is unsustainable and the refund claim must be processed on its merits. Articles Goods and Services Tax - GST Wed, 19 Jul 2023 09:07:30 +0530 https://www.taxtmi.com/article/detailed?id=11623