#refund denial

[gstindiaguide-blog1]

Refund denial set aside as Rule 89(4) was incorrectly invoked despite the exporter having paid IGST on zero-rated supplies

OHMI Industries Asia Pvt. Ltd. v. Assistant Commissioner, CGST Delhi High Court | W.P.(C) 6856/2022 | Refund (Zero-Rated Supply – IGST Paid) | Date of Judgment: 29.03.2023Relevant Provisions: Section 16 IGST Act; Rule 89(4) CGST Rules. Facts of the Case (Paras 1–8) The petitioner exported services in October 2018 and duly paid IGST of ₹12,02,165 on such zero-rated supplies. Foreign Inward…

Refund denial set aside as Rule 89(4) was incorrectly invoked despite the exporter having paid IGST on zero-rated supplies