Supreme Court has upheld decision of the Gujarat High Court where the High Court directed the Goods and Service Tax Authorities to immediately sanction refund towards IGST paid in respect to goods exported made via shipping bills as same was only to the extent of the customs component.
Read High Court Judgment :- Sanction refund of IGST paid on goods exported vide shipping bills: HC
FULL TEXT OF THE SUPREME COURT JUDGEMENT
1. There is a clear finding of fact which has been recorded by the Division Bench of the High Court of Gujarat in its order dated 15 December 2020 that the respondent had claimed an IGST export refund only to the extent of the customs component. We see no error in the finding of the High Court.
2. The Special Leave Petition is accordingly dismissed.