EOU entitled to IGST refund u/r 89 on exports, not u/r 96. Procedural lapses can't deny legitimate export incentives. Order set aside.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....100% EOU wrongly claimed refund u/r 96 instead of Rule 89 of CGST Rules, 2017 on IGST paid on inputs/capital goods utilized for exports. HC held EOU entitled to exemption u/r 89 as exports made and refund claims based on shipping bills. Procedural irregularity should not obstruct legitimate export incentives. Impugned order set aside, matter remitted to pass fresh order examining exports for granting refund u/r 89 and Section 16(3) of IGST Act, 2017.....