Eligibility for IGST refunds when applicant avails duty exemption but opt to pay IGST on import under Advance Authorization

In re Balkrishna Indstries (GST AAR Gujarat)

AAR held that availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tantamount to availing the b

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