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    <title>2024 (2) TMI 236 - BOMBAY HIGH COURT</title>
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    <description>Refund claims for IGST on goods treated as zero rated supply are discussed with the petitioner confirming willingness to adjust higher duty drawback already availed; the operative consequence is that IGST refundable amounts should be calculated after deducting the higher duty drawback and the resultant balance be refunded to the exporter. Administrative respondents are to consider the petitioners request for such adjustment and refund. The summary addresses refund entitlement subject to reconciliation between IGST paid and higher duty drawback availed.</description>
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      <description>Refund claims for IGST on goods treated as zero rated supply are discussed with the petitioner confirming willingness to adjust higher duty drawback already availed; the operative consequence is that IGST refundable amounts should be calculated after deducting the higher duty drawback and the resultant balance be refunded to the exporter. Administrative respondents are to consider the petitioners request for such adjustment and refund. The summary addresses refund entitlement subject to reconciliation between IGST paid and higher duty drawback availed.</description>
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