Exports as "zero rated supplies" under IGST Act Section 16 eligible for IGST refund, even with higher duty drawback claimed.

Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X