CESTAT Allows Refund for Input Services Tax on Exported Goods Post-GST citing S.142(4) of CGST Act and Circular

The CESTAT allowed a refund for input services tax paid on exported goods, citing Section 142(4) of the CGST Act and related circulars. The tribunal ruled in favor of the exporter, stating that such taxes should be refunded under GST’s zero-rated export regime. This decision reinforces the principle that taxes on input services used in the production of exported goods are refundable, encouraging businesses to increase export activities under the GST framework.