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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Refund of IGST - Claiming benefit of higher duty drawback also - ...


Court Orders IGST Refund Minus Higher Duty Drawback, Case Referred Back to GST Authority for Further Processing.

February 5, 2024

Case Laws     GST     HC

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 willing for adjustment of the higher duty drawback as availed by the petitioner and the balance amount being IGST minus higher duty drawback be refunded to the petitioner, matter restored back before the GST authority.

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