HC Directs IGST Refund for Goods Exported Under Zero Rated Supplies Despite Higher Claimed Drawback

Vimla Food Products Vs Union of India (Gujarat High Court)

Drawback claimed at higher rate instead of lower rate & Returned: HC directs sanction of IGST refund in respect of goods exported ‘Zero Rated Supplies’

In the case of Vimla Food Products v. Union of India, decided by the Gujarat High Court, the central issue revolved around the refund of Integrated Goods and Services Tax (IGST) on goods exported under the category of ‘Zero Rated Supplies’. Here’s a comprehensive summary of the case:

Background and Petitioner’s Claims

Please become a Premium member. If you are already a Premium member, login here to access the full content.