2025 (3) TMI 248

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....ENT Heard both sides. 2. The writ petitioner is an exporter of goods known as "activated carbonate" under 9 shipping bills. The petitioner had paid a sum of Rs. 25,84,277/- towards IGST. The petitioner's case comes under what is known as zero rated supply. The petitioner sought refund of the IGST account paid by him by invoking Section 16(3) of IGST Act read with Section 54 of the CGST Act r....