https://www.taxtmi.com/caselaws?id=464913 HC dismissed the appeal and upheld the Single Judge's order directing refund of additional IGST paid by the exporter due to post-export price revision. The court held that, under GST, refund on exports (earlier termed "rebate") must be granted when substantive conditions and actual export are undisputed, and procedural lapses like non-transmission of data from GSTN to ICEGATE cannot defeat the claim. Reiterating the principle that only goods, not taxes, are to be exported, HC found no irregularity or illegality in the refund order of Rs. 2,20,94,956/-. Authorities were directed to implement the order within eight weeks. en-us Mon, 24 Feb 2025 00:00:00 +0530 Fri, 21 Nov 2025 20:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464913 HC dismissed the appeal and upheld the Single Judge's order directing refund of additional IGST paid by the exporter due to post-export price revision. The court held that, under GST, refund on exports (earlier termed "rebate") must be granted when substantive conditions and actual export are undisputed, and procedural lapses like non-transmission of data from GSTN to ICEGATE cannot defeat the claim. Reiterating the principle that only goods, not taxes, are to be exported, HC found no irregularity or illegality in the refund order of Rs. 2,20,94,956/-. Authorities were directed to implement the order within eight weeks. Case-Laws GST Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464913