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Export refund

This query is : Open 
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(Querist)
14 August 2019 As per Rule 96(10) of CGST Rules, person claiming refund of IGST paid on exports of goods or services should not have received supplies on which the benefit of notification No. 48/2017-Central Tax, OR availed the benefit under notification No. 78/2017-Customs. XYZ are claiming benefit under notification 78/2017 custom but not under notification No. 48/2017. Is XYZ eligible to get refund of IGST paid on export of goods.
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CA PARTH SHAH

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CA PARTH SHAH (Expert)
16 August 2019 As per the interpretation of the law and logically also IGST Refund cannot be claimed if benefit of any of the notification no 48/2017- central tax and 78/201- customs is taken.

So in your case, XYZ shall not be able to claim refund of IGST on export since it has already claimed benefit under the notification 78/2017-customs.
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