https://www.taxtmi.com/caselaws?id=751281 Non-alignment of export data between the Customs ICEGATE portal and the GST common portal led to denial of IGST refund on zero-rated exports. The HC held that under Rules 96/96A read with s.16 IGST Act, presentation of shipping bills for confirmed export sales operates as the refund application and entitles the exporter to IGST refund; the authorities could not retain IGST once exports were confirmed. Consequently, the 18 July 2019 circular could not be applied retrospectively to compel a s.54 refund application and then reject it as time-barred, and such rejection was illegal. The HC directed refund within three weeks with 9% simple interest, continuing at 9% until payment if delayed. en-us Mon, 08 Apr 2024 00:00:00 +0530 Mon, 12 Jan 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751281 Non-alignment of export data between the Customs ICEGATE portal and the GST common portal led to denial of IGST refund on zero-rated exports. The HC held that under Rules 96/96A read with s.16 IGST Act, presentation of shipping bills for confirmed export sales operates as the refund application and entitles the exporter to IGST refund; the authorities could not retain IGST once exports were confirmed. Consequently, the 18 July 2019 circular could not be applied retrospectively to compel a s.54 refund application and then reject it as time-barred, and such rejection was illegal. The HC directed refund within three weeks with 9% simple interest, continuing at 9% until payment if delayed. Case-Laws GST Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751281