Tag Archives: Deputy Commissioner of Customs

IEC Suspension Revoked and IGST Refund Matter Remanded for Adjudication on Merits by Authority

By | September 1, 2026

IEC Suspension Revoked and IGST Refund Matter Remanded for Adjudication on Merits by Authority Issue Whether suspended IGST export refunds under Rule 96 and eligibility issues raised by the tax authority should be remanded to the competent respondent for determination on merits after revocation of the IEC suspension. Facts Export and Refund Claim: The petitioner… Read More »