Refund of IGST - Zero Rated Supplies - it appears that the ...

Case Laws GST

December 29, 2020

Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of the customs component only for their exports and there arises no question of denying the refund of IGST. - In the case of the writ-applicant, the drawback rates being the same, it represents only the Customs elements, which did not get subsumed in the GST and thus, the writ-applicant cannot be said to have availed double benefit i.e. of the IGST refund and higher duty drawback. - HC

View Source

← Previous Next →

Refund of IGST - Zero Rated Supplies - it appears that the ...

Case Laws GST

December 29, 2020

You may also like:

Duty Drawback - IGST refunds - zero rated supply - Paragraph No.2.5 of Circular No.37/2018-Cus, dated 09.10.2018 cannot be pressed to deny legitimate export incentive as...

Refund of IGST - Zero Rated Supplies - Bare reading of the contents of the shipping bills referred to the fact that the declaration has also been made by the writ...

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...

Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even...

Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the...

Refund claim - inverted duty (GST) structure - If the Assistant Commissioner arrives at his satisfaction that the actual rate of tax on the input supplies made by the...

Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

Refund of IGST paid in relation to the exports undertaken by it of goods - denial on the ground of claim of duty drawback at Higher Rate - the Petitioner is entitled to...

Zero-rated supply - It is clear that the supply of information technology enabled services rendered by the applicant to the recipient qualifies to fall under export of...

Refund of IGST - zero rated supplies - grant of refund after adjusting the differential duty drawback amount which was claimed erroneously because of mistake committed...

Refund of the IGST paid with regard to the goods exported - zero rated supplies - drawback claimed by the petitioner - the present petition is disposed of by giving...

Refund of IGST - Claiming benefit of higher duty drawback also - High Court has observed that, as now the petitioner has fairly stated that the petitioner is ready and...

Refund of IGST - export of goods - zero rated supplies - Validity of circular No.37/2018-Customs - as per the circular, a person, who has made request consciously for...

Refund of IGST - Export of goods in July 2017 - zero rated supplies - simultaneous duty drawback claim - circular dated 9.10.2018 explains the provisions of the drawback...

Quick Updates: