A Division Bench of the Madras High Court delivered the decision in an intra-court appeal filed by the Customs Department against the decision in a Writ Petition filed by the Respondent here
In a significant ruling, the Madras High Court, Madurai Bench, has held that the Customs Department cannot deny refund of Integrated Goods and Services Tax (IGST) to exporters merely on the grounds that they had availed a higher rate of duty drawback. The decision was rendered by a Division Bench of the Madras High Court…
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