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Informative

Customs cannot Deny IGST Refund to Exporter even if Higher Rate of Duty Drawback was Availed: Madras HC

Update / Judgement Date

13 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomGSTOther Legal Matters

The Madras High Court has ruled that customs cannot deny IGST refunds to exporters even if a higher rate of duty drawback was availed. The court emphasized the need for compliance with GST regulations. This decision protects exporters from unwarranted denials. The ruling clarifies the treatment of IGST refunds.