Legitimate export incentive given to exporters cannot be denied merely for GST implementation from 1-7-2017

BNP Paribas Global Securities Operations Private Limited Vs Assistant Commissioner of GST & Central Excise (Madras High Court) Considering the fact that the petitioner has also not been able to utilize the credit of duty under the provisions of GST which came to be effected from 01.07.2017, legitimate export incentives cannot be denied to the petitioner. I find no merits in denying the benefit of refund claim filed by the petitioner under Rule 5 of the CENVAT Rules, 2004. The respondent shall therefore refund the amount to the petitioner within a period of six weeks from the date of receip...