High Court Grants Refund of Unutilized ITC for Goods Exported at NIL Duty Rate u/s 54(3) CGST/SGST Act.

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....Refund of unutilized ITC - exports of goods which are having NIL rate of export duty - first proviso to section 54(3) of CGST/ SGST Act - The circular dated 20.09.2021, clarifies certain GST related issues - the aforesaid clarification settles the issues raised in this Petition in favour of the petitioner herein. - Refund to be granted in accordance with the clarification / circular - HC....