Refund of IGST allowed on exported goods after deduction of drawback duty

Kishan Lal Kuria Mal International Vs Union of India (Delhi High Court)

The Hon’ble Delhi High Court in M/S Kishan Lal Kuria Mal v. Union of India & ors. [W.P. (C) 10822/2022 dated October 06, 2022] allowed the present writ petition and directed the assessing authority to grant refund of Integrated Goods and Services Tax (“IGST”) paid on the goods exported by the assessee during the transitional period (July- September, 2017), after deducting the differential amount of duty drawback, if the said diffe

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