Refund claim of inadvertently charged IGST at 18% instead of 0.1% duly allowable

Tagros Chemicals India Pvt Ltd Vs Union Of India (Gujarat High Court) Gujarat High Court held that refund claim of inadvertently charged IGST @18% instead of concessional rate of 0.1% duly available as merely because by mistake, the duties are paid on the goods which are exempted from payment does not mean that the goods would become goods liable for the duty under the Act. Facts- The petitioner had received purchase order from registered exporter viz., Quality Biz Chem India Pvt. Ltd., Mumbai to supply the goods at the concessional rate of IGST at the rate of 0.1% in terms of Notification No....