https://www.taxtmi.com/article/detailed?id=12712 Shipping bills are deemed applications for refund of IGST on exported goods and must be processed without undue withholding; the Department's failure to process a deemed refund due to a customs data mismatch (SB006) attributable to the shipping line was impermissible where officers and shipping agents bear responsibility for data confirmation. The court directed immediate processing and sanction of the IGST refund and emphasized that refunds must be allowed or rejected with recorded reasons and within prescribed timelines. en-us Wed, 19 Jun 2024 10:09:10 +0530 Wed, 19 Jun 2024 10:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12712 Shipping bills are deemed applications for refund of IGST on exported goods and must be processed without undue withholding; the Department's failure to process a deemed refund due to a customs data mismatch (SB006) attributable to the shipping line was impermissible where officers and shipping agents bear responsibility for data confirmation. The court directed immediate processing and sanction of the IGST refund and emphasized that refunds must be allowed or rejected with recorded reasons and within prescribed timelines. Articles Goods and Services Tax - GST Wed, 19 Jun 2024 10:09:10 +0530 https://www.taxtmi.com/article/detailed?id=12712