Nov 28, 2025
Refund of IGST on transitional-period exports ordered as denial based on higher-rate drawback held ultra vires Section 16 of IGST Act; circular instructions held inapplicable to IGST refunds
CASE SUMMARY W.P.(C) 10822/2022 & W.P.(C) 10406/2021High Court of Delhi, Judgment dated 06.10.2022**Category: Refund – IGST on Export of Goods (Transitional Period) Facts (Paras 1–4) The petitioners—exporters of goods during the transitional period July–September 2017—paid IGST on exports and simultaneously claimed duty drawback under Column A, which carried higher rates. They sought a…
