Kunal Housewares Private Limited Vs Union of India
Date: August 26, 2024
Subject Matter
IGST refund to be granted after deducting only the differential amount for the higher drawback claimed
Summary
In the case of Kunal Housewares Private Limited vs. Union of India, the Bombay High Court examined a dispute regarding the refund of Integrated Goods and Services Tax (IGST) on exported goods. Kunal Housewares had exported certain products and paid I…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule made returnable forthwith. By consent of the parties, heard finally. 2. The Petitioner had exported Stainless Steel Table, kitchen and other household articles in the months of July, August and September 2017. While doing so, the documents mentioned in the table herein were issued / generated. Sr. GST Invoice No. & Date Export Invoic…