Refund of IGST to an exporter - The petitioner cannot be made helpless, just because the computer system...

Refund of IGST to an exporter - The petitioner cannot be made helpless, just because the computer system does not enable them to refund the IGST amount. Being an undisputed fact that IGST refund is payable to the petitioner, the petitioner is absolutely entitled to the IGST refund from the respondents. .....

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