Kerala HC Quashes IGST Refund Recovery; N/N. 54/2018 Effective Only From 09.10.2018

Akay Natural Ingredients Private Limited Vs union of India (Kerala High Court) In this case before the Kerala High Court, the petitioner, an export-oriented unit engaged in the manufacture of flavours and allied products, challenged a show cause notice and consequential proceedings initiated for recovery of IGST refund already granted in relation to exports made during the period from 23.10.2017 to 08.09.2018. The petitioner had imported raw materials from outside India and availed the benefit of Notification No. 78/2017-Customs dated 13.10.2017. In respect of exports made under shipping bills...