Kishan Lal Kuria Mal International Vs Union Of India
Date: October 6, 2022
Subject Matter
IGST refund to be granted after deducting the differential amount of duty drawback
Summary
Since the facts in the present cases are pari materia to the case in M/s Amit Cotton Industries (supra), the present writ petitions are allowed directing the Respondent authorities to grant refund of IGST paid on the goods exp…
1. Present writ petitions have been filed seeking declarations that Paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notification dated 31 st October, 2016, [as amended by Notifications dated 29 th June, 2017 and 26 th July, 2017], Circular No. 37/2018 dated 09th October 2018, is ultra vires Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 as wel…