High Court Orders IGST Refund for Excess Payment at 18% Instead of 0.1% as per Notification No. 41/2017.

High Court Orders IGST Refund for Excess Payment at 18% Instead of 0.1% as per Notification No. 41/2017. https://www.taxtmi.com/highlights?id=71069 Refund of excess IGST paid - Payment of IGST @18% instead of 0.1% erroneously - petitioner mainly contended that the respondents have committed an error in denying the benefit of concessional rate of duty - notification No. 41 of 2017-IGST (Rate) - The conditions mentioned in the aforesaid notification clearly envisages that all the conditions are not to be fulfilled or complied with by the petitioner but the conditions are to be complied with by the exporter - Refund directed to be allowed - HC en-us Mon, 24 Jul 2023 10:04:10 +0530 Mon, 24 Jul 2023 14:22:47 +0530 TaxTMI RSS Generator High Court Orders IGST Refund for Excess Payment at 18% Instead of 0.1% as per Notification No. 41/2017. https://www.taxtmi.com/highlights?id=71069 Refund of excess IGST paid - Payment of IGST @18% instead of 0.1% erroneously - petitioner mainly contended that the respondents have committed an error in denying the benefit of concessional rate of duty - notification No. 41 of 2017-IGST (Rate) - The conditions mentioned in the aforesaid notification clearly envisages that all the conditions are not to be fulfilled or complied with by the petitioner but the conditions are to be complied with by the exporter - Refund directed to be allowed - HC Highlights GST Mon, 24 Jul 2023 10:04:10 +0530 https://www.taxtmi.com/highlights?id=71069