The Delhi High Court in a significant case, allowed to grant the refund of IGST claimed by the petitioner on exported goods after deducting differential duty drawback. M/s. Kishan Lal Kuria Mal International, the petitioner contended that Circular No. 37/2018 dated 09th October 2018, is ultra vires Section 16 of the IGST Act, 2017 read…
Source Taxscan
