Exporter entitled to IGST refund after deducting higher duty drawback claimed under Column A, if rates equal in Columns A & B.
Case-Laws
GST
The court held that if the rate of duty drawback under Column A and Column B is the same, then the refund of IGST has to be ordered even if the party selects Column A, as selecting Column A does not result in any double benefit. In the present case, the petitioner had voluntarily selected Column A and claimed higher duty drawback. The court directe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =