Section 54 of the CGST Act, 2017— Refund – The Petitioners, sought relief from the denial of IGST refund in accordance with Section 16(3) of the Act, paid by them on goods exported during the transitional period after introduction of GST regime i.e from 01.07.2017 to 30.09.2017. The Respondent contended that the exporters should not claim duty drawback and simultaneously avail tax neutralization under GST, as this would amount to exporter availing double benefits of neutralization of taxes.
Held that:- The Hon’ble High Court held that before issuing final directions, Respondents verify the extent of the duty drawback availed by the Petitioners and also whether they have availed duty drawback/CENVAT credit of Central Excise and Service Tax component in respect of exports made by them. — Tma International Pvt. Ltd & Ors. Vs. Union of India & Anr.  18 TAXLOK.COM 096 (Delhi)