Bombay High Court Allows Refund of IGST Paid on Exported Goods Despite Claim of Higher Drawback Rate. Petitioner entitled to refund of IGST under Section 16(3)(b) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules, as selection of higher drawback column does not disentitle refund....
The petitioner, Kunal Housewares Private Limited, exported stainless steel household articles in July, August, and September 2017. The petitioner paid IGST on the exported goods and claimed drawback b...
