Court Allows Refund Claims for IGST and Duty Drawback; No Restrictions Under CGST Act Section 64 and Customs Act Sections 74/75.

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....Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the petitioner for refund of IGST filed under Section 64 of the CGST, Act, 2017 and a Duty Drawback u/s 74/75 of the Customs Act, 1962. - Directions issued for processing refund - HC....