Gujarat HC Allows IGST Refund on EPCG Imports Between July–October 2017

KTEX Non-Woven Pvt. Ltd. Vs Union of India (Gujarat High Court) The Gujarat High Court in KTEX Non-Woven Pvt. Ltd. vs Union of India addressed a batch of petitions challenging the levy and collection of Integrated Goods and Services Tax (IGST) on imports of capital goods under the Export Promotion Capital Goods (EPCG) Scheme. The petitioners, engaged in the fabric business, sought to quash Notification No. 26/2017-Customs dated 29.06.2017, Trade Notice 11/2018 dated 30.06.2017, and to obtain refund of IGST paid on imports made under valid EPCG authorisations. They contended that such impositio...