The petitioner has claimed drawback of the customs component only for their exports and there arises no question of denying the refund of IGST.
Section 16 of the IGST Act, 2017 —Refund — The Court observed that 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 and there is no error in the findings of the High Court.
Held that—The Hon’ble Supreme Court dismissed the Special Leave Petition.
The petitioner has claimed drawback of the customs component only for their exports and there arises no question of denying the refund of IGST.
Section 16 of the IGST Act, 2017 —Refund — The Court observed that 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 and there is no error in the findings of the High Court.
Held that—The Hon’ble Supreme Court dismissed the Special Leave Petition.