https://www.taxtmi.com/caselaws?id=440666 Gujarat HC allowed petitioner's refund claim for excess IGST paid at 18% instead of concessional rate of 0.1% under Notification 41/2017. Petitioner supplied goods invoiced on 30.6.2019, which buyer exported on 6.7.2019 within required 90-day period. Revenue denied refund on technical grounds despite conditions being fulfilled by exporter, not supplier. Court relied on SC precedent in Bonanza Engineering that mistaken duty payment on exempt goods doesn't make them dutiable. HC quashed rejection order and directed refund of Rs. 23,09,100 with interest. en-us Thu, 13 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440666 Gujarat HC allowed petitioner's refund claim for excess IGST paid at 18% instead of concessional rate of 0.1% under Notification 41/2017. Petitioner supplied goods invoiced on 30.6.2019, which buyer exported on 6.7.2019 within required 90-day period. Revenue denied refund on technical grounds despite conditions being fulfilled by exporter, not supplier. Court relied on SC precedent in Bonanza Engineering that mistaken duty payment on exempt goods doesn't make them dutiable. HC quashed rejection order and directed refund of Rs. 23,09,100 with interest. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440666