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    <title>2024 (3) TMI 328 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC allowed petition for IGST refund on exported goods during transitional period. Court held petitioner entitled to refund of IGST paid after deducting differential duty drawback amount. Respondent authorities directed to grant refund of Rs. 30,04,591 with 7% simple interest from shipping bill date until actual refund. Court found circular dated 09.10.2018 cannot apply retrospectively to exports made in 2017. Refund amount to be released within three weeks of presenting authenticated order copy.</description>
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      <description>Bombay HC allowed petition for IGST refund on exported goods during transitional period. Court held petitioner entitled to refund of IGST paid after deducting differential duty drawback amount. Respondent authorities directed to grant refund of Rs. 30,04,591 with 7% simple interest from shipping bill date until actual refund. Court found circular dated 09.10.2018 cannot apply retrospectively to exports made in 2017. Refund amount to be released within three weeks of presenting authenticated order copy.</description>
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