Refund of IGST on goods exported - The High court found the ...

Case Laws GST

April 12, 2024

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 Portals, to be legally unsustainable. It held that the petitioner's exports were eligible for a refund under the provisions of the CGST and IGST Acts, emphasizing the procedural rights of exporters to claim refunds for zero-rated supplies. Recognizing the petitioner's entitlement to the refund and the undue delay caused by the authorities, the court awarded interest on the refund amount, underlining the state's accountability in adhering to statutory timelines for refunds.

View Source

← Previous Next →

Refund of IGST on goods exported - The High court found the ...

Case Laws GST

April 12, 2024

You may also like:

Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme...

Refund of IGST paid on exports of goods done from Non-EDI sites-reg.

Refund of IGST on export of Goods on payment of duty-Setting up of Help Desks

Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017

100% EOU wrongly claimed refund u/r 96 instead of Rule 89 of CGST Rules, 2017 on IGST paid on inputs/capital goods utilized for exports. HC held EOU entitled to...

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...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST...

Restriction of refund - Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) for use in export shall not be...

IGST refunds on exports-extension in SB005 alternate mechanism - Circular

IGST Export Refunds–resolution of errors

IGST Export Refunds–resolution of errors

Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface

Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface

Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface

Quick Updates: