https://www.taxtmi.com/caselaws?id=777012 HC allowed the petition and directed immediate sanction of the IGST refund with statutory interest for exported zero-rated supplies. The court found the petitioner's typographical error in the GST return did not defeat entitlement to refund where goods were exported and IGST of Rs. 9,48,549/- was paid. The customs authority could not withhold refund solely because GST return data differed from customs records, especially after the petitioner produced supporting documents; Rule 96 of the GST Rules and section 16(1) IGST entitled the petitioner to refund, which must be paid with interest from shipping bill date. en-us Thu, 14 Aug 2025 00:00:00 +0530 Wed, 08 Jul 2026 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777012 HC allowed the petition and directed immediate sanction of the IGST refund with statutory interest for exported zero-rated supplies. The court found the petitioner's typographical error in the GST return did not defeat entitlement to refund where goods were exported and IGST of Rs. 9,48,549/- was paid. The customs authority could not withhold refund solely because GST return data differed from customs records, especially after the petitioner produced supporting documents; Rule 96 of the GST Rules and section 16(1) IGST entitled the petitioner to refund, which must be paid with interest from shipping bill date. Case-Laws GST Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777012