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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Refund of IGST - entitlement of refund while claiming duty ...


GST Authority Ordered to Refund IGST with Interest, Adjusting for Duty Drawback Claims as per Legal Precedents.

November 24, 2023

Case Laws     GST     HC

Refund of IGST - entitlement of refund while claiming duty drawback - GST authority directed to process refund along with applicable interest in accordance with law in light of the cited decisions. - However, the concerned officer is also required to make the requisite adjustments where necessary in respect of duty drawback while processing the petitioner’s refund claim. - HC

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