Court Allows IGST Refunds on Exports, Permits Amendments to Bills of Entry for Compliance with Customs Act.

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....Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme and the Export-Oriented Unit (EOU) Scheme - The Court recognized the petitioners' entitlement to IGST refunds on exported goods, provided they complied with the statutory requirements, including the payment of IGST and interest on imported inputs. - Contrary to the respondents' stance, the Court found that the Bills of Entry could be amended post-clearance to reflect subsequent IGST payments, relying on judicial precedents and the discretionary power under Section 149 of the Customs Act, 1962. - Consequently, the Court directed the authorities to amend the petitioners' Bills of Entry, reflecting the IGST payments and enabling them to claim IGST refunds on exported goods.....