EOU entitled to IGST refund u/r 89 on exports, not u/r 96. Procedural lapses can't deny legitimate export incentives. Order set aside.
Case-Laws
GST
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 exemption u/r 89 as exports made and refund claims based on shipping bills. Procedural irregularity should not obstruct legitimate export incentives. Impugned order set aside, matte
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