Nov 22, 2025
IGST refund directed as identical duty-drawback rates in Columns A and B demonstrated that only customs-component drawback was availed, thereby eliminating the basis for denying refund
GST refund allowed as denial of IGST refund for transitional-period exports was held unsustainable where duty-drawback rates in Columns A and B were identical, as identical rates did not reflect availment of higher composite drawback Case Details Case Title: Intec Export India Private Limited v. Union of India & Others Court: High Court of Delhi Petition No.: W.P.(C) 9065/2023 Date of…