https://www.taxtmi.com/caselaws?id=758134 The Bombay HC ruled on IGST refund for exported goods under zero-rated supplies where the petitioner claimed higher duty drawback rates. Following established precedents from Gujarat and Delhi HCs, the court held that when drawback rates in columns A and B are identical, IGST refund must be granted even if column A is selected, as no double benefit occurs. The petitioner, having voluntarily selected column A for higher drawback rates without claiming mistake, was entitled to IGST refund minus the differential drawback amount. The court directed respondents to process the refund within 12 weeks with 7% annual interest from shipping bill date to actual refund date. en-us Mon, 26 Aug 2024 00:00:00 +0530 Tue, 27 Aug 2024 17:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758134 The Bombay HC ruled on IGST refund for exported goods under zero-rated supplies where the petitioner claimed higher duty drawback rates. Following established precedents from Gujarat and Delhi HCs, the court held that when drawback rates in columns A and B are identical, IGST refund must be granted even if column A is selected, as no double benefit occurs. The petitioner, having voluntarily selected column A for higher drawback rates without claiming mistake, was entitled to IGST refund minus the differential drawback amount. The court directed respondents to process the refund within 12 weeks with 7% annual interest from shipping bill date to actual refund date. Case-Laws GST Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758134