2021 (8) TMI 349 - SCH - GST

Claim of IGST export refund - HELD THAT - There is a clear finding of fact which has been recorded by the Division Bench of the High Court of Gujarat in its case AWADKRUPA PLASTOMECH PVT. LTD. VERSUS UNION OF INDIA 2020 (12) TMI 1116 - GUJARAT HIGH COURT , that the respondent had claimed an IGST export refund only to the extent of the customs component. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition as there was a clear finding by the High Court of Gujarat that the respondent had claimed an IGST export refund only for the customs component.