Jewelry Re-imported for Exhibition Exempt from IGST: No Sale, No IGST Paid or Refunded, Claim Valid Under Notification.

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....Re-import of jewellery exported for exhibition - Benefit of exemption - The admitted fact is that there being no sale in the transaction, neither the IGST is paid by the appellant nor they had claimed refund for it. These facts are not in dispute. Thus, the appellant has rightly filed the bill of entry claiming the exemption under Sl.No.5 of the Table to the said notification. - AT....