PORTAL RELATED UPDATES

Date

Subject

14.07.2024

Refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports

CIRCULAR

Circular No.

Subject

Circular No. 226/20/2024-GST dt. 11/07/2024

Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.

CASE LAW

Authority

One liner

2025(03)LCX0500

Gujarat High Court

Kuehne Plus Nagel Private Limited

The Court prioritized substantive compliance over procedural technicalities, validating alternative documentation for refund eligibility.