Court Rules IGST Refund Valid for Zero-Rated Supplies; No Double Benefit with Customs Duty Drawback.

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....Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of the customs component only for their exports and there arises no question of denying the refund of IGST. - In the case of the writ-applicant, the drawback rates being the same, it represents only the Customs elements, which did not get subsumed in the GST and thus, the writ-applicant cannot be said to have availed double benefit i.e. of the IGST refund and higher duty drawback. - HC....