Petitioner's statutory IGST refund entitlement for zero-rated exports upheld despite technical glitch.
Case-Laws
GST
HC directs amendment of system to reflect corrected shipping bill details, process IGST refund claim within 8 weeks despite technical glitch preventing refund under Sec 16(3)(b) IGST Act read with Sec 54 GST Act for zero-rated exports. Petitioner's statutory entitlement to be honored. Petition disposed of.
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