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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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Bombay High Court Allows Refund Appeals in GST Case Despite Limitation Bar — Deficiency Memo Not Issued. Rule 92 of CGST Rules, 2017 Mandates Issuance of Deficiency Memo and Opportunity of Hearing Before Rejecting Refund Application; Appellate Authority Must Consider Limitation Issue on Merits.

The petitioner, K Line India Pvt. Ltd., a company providing shipping services, filed refund applications for IGST paid on zero-rated supplies to SEZ u...