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1 ruling found

Gujarat High Court2 Jul 2026
For assessee
Agriex v. Union of India
Where exporter omitted to mention IGST payment on rice export consignments in shipping bills due to inadvertence, but actual export and invoices were undisputed and refund claim was otherwise within Rule 96 criteria, entitlement to IGST refund could not be denied merely for omission in shipping bills, and refund was to be processed without requiring adjudication under Section 149 of Customs Act

Agriex v. Union of India