Intec Export India Private Limited Vs Union of India
Date: October 29, 2023
Subject Matter
In cases where the duty drawback rates are identical, the exporters should be entitled to claim the refund of IGST paid
Summary
The petitioner, a merchant exporter, has filed a petition seeking a declaration that certain provisions of the Customs Notifications and Circulars are ultra vires and unconstitutional, and also seeking a refund of IGST paid on goods exported during t…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The petitioner has filed the present petition, inter alia, praying as under: “a) Declare that paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notification No.131/2016-Cus.(N.T.) dated 31.10.2016 ( Annexure P-4 ) [as amended by Notification No.59/2017-Cus. (NT) dated 29.06.2017 ( Annexure P-5 ) and Notification…