Export Refunds Put on Hold Over Second Test Report Issued Without Fresh Sampling

National Fregrance Vs Union of India & Ors. (Delhi High Court) The Delhi High Court considered two writ petitions filed under Article 226 of the Constitution concerning denial of IGST refunds and non-finalisation of shipping bills relating to exports described as mouth fresheners, pan masala RG, and tobacco products. The petitioners, exporters registered under GST, the Tobacco Board, and holding valid FSSAI licences, had filed shipping bills in October 2024 for export of the said goods. Though the goods were exported, an alert led to their provisional release against furnishing of bank gua...