HC: Substantive IGST refund benefit during transitional phase not deniable for mere technical glitch

Delhi HC holds that the petitioner shall be entitled to the benefit of IGST refund on the goods exported by them during the transitional period (July 01, 2017 to September 09, 2017) after introduction of GST regime; Notes Petitioner’s submission that simultaneous availment of drawback of custom portion and refund of IGST paid on export of goods did not in any way lead to double neutralization of input taxes since custom duty was neutralized through drawback of custom p...