IGST refund can be granted to exporter after deducting differential duty for opting higher duty drawback

Kunal Housewares Private Limited Vs Union of India and Ors. (Bombay High Court) Summary: In the case of Kunal Housewares Private Limited Vs. Union of India, the Bombay High Court addressed a dispute over the refund of Integrated Goods and Services Tax (IGST) on exported goods. The petitioner, Kunal Housewares, argued that under Section 16 of the IGST Act, exported goods are “Zero Rated Supplies,” making them eligible for an IGST refund. The petitioner had paid IGST and filed the necessary GSTR forms but faced delays and denials from the customs authorities due to the choice of high...