SC allows IGST export refund as it was to the extent of customs component

Union of India & Ors. Vs Awadkrupa Plastomech Pvt. Ltd. (Supreme Court of India) 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 th...