Customs Authority Must Process IGST Refund on Goods Exported via Manual Shipping Bill
Customs Authority Must Process IGST Refund on Goods Exported via Manual Shipping Bill Issue Whether the Customs Department possesses jurisdiction under Rule 96 of the CGST/TNGST Rules to process and sanction an IGST refund on exported goods regularized via a manual shipping bill when valid GSTR-3B details have been filed on the common portal. Facts… Read More »