Assertions can’t be verified in absence of documents like shipping bills for GST refund By Anand Gupta TaxGuru

Assertions can’t be verified in absence of documents like shipping bills for GST refund If the Petitioner have claimed and received only the customs duty portion of the drawback and element of IGST (earlier Central Excise Duty and Service Tax) was not included in the drawback rate, granting of IGST refund would not result in double neutralization of input taxes. The Respondents have also never intended to deny a refund of IGST paid on export in cases where only custom components were claimed as drawbacks.

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