Following Bombay HC ratio in Sandeep Patil, allows ITC refund to Duty-Free-Shops

Kerala HC (Ernakulam) allows a batch of writ petitions, sets-aside order rejecting refund of Input Tax Credit (ITC) to Duty Free Shops (DFS) located at the international airport; Observes that goods like cigarettes, alcohol, perfumes, chocolates and cosmetics etc. are sold to the international passengers i.e. departing passengers or passengers arriving into India (arriving passengers) which do not cross customs frontiers; Views that “if the transaction of sale or ...