IGST Refund Allowable On Zero Rated Supplies despite duty drawback claim at higher rate

Phoenix Contact India Private Limited Vs Commissioner of Customs (Exports) (Delhi High Court) Despite the correction having been permitted, the refund of IGST was not granted to the petitioner. The petitioner has remained engaged with the respondent/revenue in this regard since October, 2018. Because there was no movement in the matter, the petitioner was propelled to file the instant petition. There is no dispute that the petitioner has paid the IGST. The petitioner in terms of Section 16 of the IGST Act1 read with Section 54 of the CGST Act, 20172 is clearly entitled to refund of IGST. Rule ...