Appeal Allowed: IGST Demand Unsustainable Due to Compliance and Revenue Neutrality in Import Exemption Case.

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....The case pertains to the recovery of customs duty in the form of IGST forgone during imports under the advance authorization scheme from October 2017 to November 2018. The appellant had fulfilled the pre-import condition in most cases, and in some cases, the bill of entry was re-assessed, and the appellant paid the IGST, which they did not contest as they were eligible for ITC under GST. The demand for IGST, along with interest, fine, and penalties, is deemed unsustainable as there was no mala fide on the appellant's part, and the penalty corresponding to the duty paid, which is not in contest, is also not sustainable on the ground of revenue neutrality. The issue involved the interpretation of the exemption notification on advance authoriz.........