https://www.taxtmi.com/caselaws?id=799385 Excess IGST paid on zero-rated export supplies due to incorrect GSTR-3B reporting remains refundable where export details and tax liability were correctly reported in GSTR-1, but the automated Customs refund process failed because of a return mismatch. A subsequent duplicate IGST payment made to obtain the automated export refund does not extinguish the earlier payment, which remains excess tax. Clerical reconciliation errors and procedural discrepancies in GSTR-3B cannot justify retention of tax beyond the amount lawfully due, as such retention is impermissible under Article 265 of the Constitution. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799385 Excess IGST paid on zero-rated export supplies due to incorrect GSTR-3B reporting remains refundable where export details and tax liability were correctly reported in GSTR-1, but the automated Customs refund process failed because of a return mismatch. A subsequent duplicate IGST payment made to obtain the automated export refund does not extinguish the earlier payment, which remains excess tax. Clerical reconciliation errors and procedural discrepancies in GSTR-3B cannot justify retention of tax beyond the amount lawfully due, as such retention is impermissible under Article 265 of the Constitution. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799385