Refund of IGST cannot be withheld on mere suspicion that Assessee has availed duty drawback
Last updated: 19 July 2023
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in Sunlight Cable Industries v. Commissioner of Customs [Writ Petition No.284 of 2021 dated June 27, 2023] quashed the order of the Revenue of not refunding Integrated Goods and Services Tax ("IGST") pertaining to export sales and held that the order of Revenue does not have any factual backing that assessee has tried to avail double benefit by availing duty drawback and IGST refund.
Citation :
Writ Petition No.284 of 2021 dated June 27, 2023
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Bimal Jain
Published in GST
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