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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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-LawsGST100% 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 … Continue reading “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.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69647","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69647"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69647\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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