payment of IGST and claim refund of
unutilised input tax credit and second
option is to pay the IGST and claim refund
of such ... other
inputs for export and pay IGST on export
of such goods, then the petitioners are
not entitled to the refund of IGST paid.
There
refund of IGST paid in regard
to the said supplies. Refund of said IGST paid would be available to the
exporter in accordance with Section ... IGST refund out of their own
volition. Further, it is held that the rationale for not allowing the refund of
IGST for those exporters
payment
of IGST on exports. Thus, Rule 96(10) of CGST Act,
2017 invariably bars an exporter to pay IGST on
exports when they have ... getting refund of IGST paid
on exports, the Noticee preferred to pay IGST on
exports with an intent to avail ineligible refund of
IGST
drawback and avail input
tax credit, CGST or IGST or refund of IGST paid on exports.”
Furthermore, it is the case of the petitioner that ... refund
the IGST amount. Being an undisputed fact that IGST refund is
payable to the petitioner, the petitioner is absolutely entitled to the
IGST refund
export of taxes and on the
goods being exported the exporter is entitled to a refund of
the IGST paid on the export of goods ... export goods/export services
while the provisions of Rule 96 of the CGST Rules deals with
a methodology for claiming refund after paying full IGST
export of taxes and on the
goods being exported the exporter is entitled to a refund of
the IGST paid on the export of goods ... export goods/export services
while the provisions of Rule 96 of the CGST Rules deals with
a methodology for claiming refund after paying full IGST
export of taxes and on the
goods being exported the exporter is entitled to a refund of
the IGST paid on the export of goods ... export goods/export services
while the provisions of Rule 96 of the CGST Rules deals with
a methodology for claiming refund after paying full IGST
export of taxes and on the
goods being exported the exporter is entitled to a refund of
the IGST paid on the export of goods ... export goods/export services
while the provisions of Rule 96 of the CGST Rules deals with
a methodology for claiming refund after paying full IGST
export of taxes and on the
goods being exported the exporter is entitled to a refund of
the IGST paid on the export of goods ... export goods/export services
while the provisions of Rule 96 of the CGST Rules deals with
a methodology for claiming refund after paying full IGST
export of taxes and on the
goods being exported the exporter is entitled to a refund of
the IGST paid on the export of goods ... export goods/export services
while the provisions of Rule 96 of the CGST Rules deals with
a methodology for claiming refund after paying full IGST
