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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund of IGST to an exporter - The petitioner cannot be made ...


Exporter Entitled to IGST Refund Despite Technical System Issues, Ensuring No Disadvantage Due to Processing Delays.

May 1, 2019

Case Laws     Customs     HC

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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