Kerala HC Orders IGST Refund for Exported Items

Great Win Exports Vs Commissioner of Customs (Kerala High Court) Introduction: The Kerala High Court recently issued a significant judgment in the case of Great Win Exports vs. Commissioner of Customs, pertaining to the refund of Integrated Goods and Service Tax (IGST) on exported items. In this article, we will delve into the details of this case, the court’s directives, and the implications of this decision. Detailed Analysis: The petitioner in this case, a registered dealer under the GST Act, is engaged in the export of seafood. They sought a refund of IGST on the items they exported,...