https://www.taxtmi.com/highlights?id=81146 The court held that if the rate of duty drawback under Column A and Column B is the same, then the refund of IGST has to be ordered even if the party selects Column A, as selecting Column A does not result in any double benefit. In the present case, the petitioner had voluntarily selected Column A and claimed higher duty drawback. The court directed the respondents to grant refund of IGST paid on exported goods after deducting the differential amount of duty drawback, along with 7% interest from the date of the shipping bill till the date of actual refund. The petition was allowed. en-us Sat, 07 Sep 2024 08:20:05 +0530 Sat, 07 Sep 2024 08:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81146 The court held that if the rate of duty drawback under Column A and Column B is the same, then the refund of IGST has to be ordered even if the party selects Column A, as selecting Column A does not result in any double benefit. In the present case, the petitioner had voluntarily selected Column A and claimed higher duty drawback. The court directed the respondents to grant refund of IGST paid on exported goods after deducting the differential amount of duty drawback, along with 7% interest from the date of the shipping bill till the date of actual refund. The petition was allowed. Highlights GST Sat, 07 Sep 2024 08:20:05 +0530 https://www.taxtmi.com/highlights?id=81146