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GST - Highlights / Catch Notes

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Refund of IGST paid - goods exported under Advance ...

Case Laws     GST

December 8, 2022

Refund of IGST paid - goods exported under Advance Authorizations/EOU Scheme - The enquiry as regards entitlement of the Petitioner to receive any refund is already under way. Letters have been issued to the Petitioner, which the Petitioner has responded. In these circumstances to give declarations of law as sought by the Petitioner would be not only academic but also premature. - HC

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