Refund of IGST during Transitional period: Delhi HC directs to grant Refund  

Intec Export India Private Limited Vs Union of India & Ors. (Delhi High Court) Delhi High Court directs IGST refund for Intec Export India Pvt Ltd during GST transitional period. The ruling clarifies denial based on duty drawback rates. Introduction: The Delhi High Court recently ruled on the case of Intec Export India Private Limited vs Union of India, directing the grant of IGST refund during the transitional period under GST. The petitioner sought to challenge certain provisions and circulars, asserting their ultra vires nature and violation of constitutional articles. The court’s...