https://www.taxtmi.com/caselaws?id=447280 The appeal by the Revenue was dismissed by the Tribunal. It was determined that the case pertained to the refund of IGST, not Customs duty, and thus did not fall under the Customs Act, 1962. Additionally, Section 54(3) of the CGST Act, 2017, which restricts refunds of unutilized input tax credit for goods subject to export duty, was found inapplicable. The Tribunal concluded that the Revenue's attempt to recover the refunded IGST was not justified, rendering the appeal without merit. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 09:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447280 The appeal by the Revenue was dismissed by the Tribunal. It was determined that the case pertained to the refund of IGST, not Customs duty, and thus did not fall under the Customs Act, 1962. Additionally, Section 54(3) of the CGST Act, 2017, which restricts refunds of unutilized input tax credit for goods subject to export duty, was found inapplicable. The Tribunal concluded that the Revenue's attempt to recover the refunded IGST was not justified, rendering the appeal without merit. Case-Laws Customs Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447280