A Special Drive from 05.02.2024 to 07.02.2024 for disposal of IGST refund pending as on 31.12.2023
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) INLAND CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI issued Public Notice no. 01/2024 on conducting…
Tag: IGST refunds
Refund of IGST cannot be withheld on mere suspicion that Assessee has availed duty drawback
The Hon’ble Bombay High Court in Sunlight Cable Industries v. Commissioner of Customs quashed the order of the Revenue of not refunding Integrated GST 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.
IGST refund claim cannot be withheld when ITC towards purchase from risky supplier had already been reversed
The Revenue Department cannot withheld the refund on the grounds that the assessee had been marked as “risky exporters”, when the assessee has not been prosecuted under the Central Goods and Service Tax Act, 2017
Instruction No. 04/2022-GST dt. 28.11.2022 – Manner of processing and sanction of IGST refunds
F. No. CBEC-20/08/02/2020-GST/1377-78 dt. 28.11.2022 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and…