GST ITC Refund Can't Be Denied Even If Taxpayer Has Claimed Duty Drawback: Madras High Court

The Madras High Court bench of  Justice C. Sarvanan  has held that the refund of input tax credit (ITC) cannot be denied even if the taxpayer has claimed duty drawback.  The petitioner/assessee had exported consignments of goods classifiable under Customs Heading No.8483-40-00 of the Customs Tariff Act 1975 and claimed duty drawback under Section 75 of the Customs Act, 1962. Additio…