Court Clarifies IGST Refunds on Zero-Rated Supplies; Nodal Officers Can Resolve Transaction Mismatches Without Legal Barriers.

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....Refund of IGST - zero-rated supply of goods or services or both - as the provisional refund and payment of interest would be subject to resolving the issues around the mismatches now discussed or if any other, there should be no inhibition in law for the aforesaid Nodal officers, as they examine the resolution of the mismatches, to decide on the recommendations in this regard. - HC....