The Delhi High Court directed to grant a refund of Integrated Goods and Service Tax (IGST) during a transitional period after deducting the differential amount of duty drawback. Intec Export India Private Limited, the petitioner prayed to declare that paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notification No.131/2016Cus.(N.T.) dated 31.10.2016…
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