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Customs - Highlights / Catch Notes

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Levy of IGST on gods imported under EPCG Scheme - Period between ...

Case Laws     Customs

November 24, 2022

Levy of IGST on gods imported under EPCG Scheme - Period between 1.7.2017 to 12.7.2017 - the amendment to Notification No.16/2015-Cus dated 1st April 2015 was clarificatory/curative in nature, consequences have to follow inasmuch as Petitioner will be entitled to refund of the IGST paid by Petitioner. The refund shall be processed and paid together with interest, if any - HC

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