https://www.taxtmi.com/caselaws?id=754052 The Bombay HC ruled in favor of an exporter seeking IGST refund for goods exported from India. The court held that customs authorities failed to process the refund claim despite the Shipping Bill dated 24th August 2018 being deemed a refund application under Rule 96 of CGST Rules, 2017. The court found that withholding refunds without proper rejection orders with recorded reasons is impermissible. The respondents were directed to process and sanction Rs. 2,44,61,247/- IGST refund within four weeks, emphasizing that refunds must be either allowed or rejected with proper justification under Section 54 of CGST Act, 2017. en-us Fri, 09 Feb 2024 00:00:00 +0530 Mon, 05 May 2025 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754052 The Bombay HC ruled in favor of an exporter seeking IGST refund for goods exported from India. The court held that customs authorities failed to process the refund claim despite the Shipping Bill dated 24th August 2018 being deemed a refund application under Rule 96 of CGST Rules, 2017. The court found that withholding refunds without proper rejection orders with recorded reasons is impermissible. The respondents were directed to process and sanction Rs. 2,44,61,247/- IGST refund within four weeks, emphasizing that refunds must be either allowed or rejected with proper justification under Section 54 of CGST Act, 2017. Case-Laws GST Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754052