Latest Cases on Goods & Service Tax
Cases ReportedITR & GSTR Cases

Explore the latest cases reported in SCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, Duty drawback, CENVAT Credit, Exim Policy, Assessment, Limitation, Input Tax Credit and much more.

Judicial clarity on EXIM Policy
Experts CornerLakshmikumaran & Sridharan

Ratan Jain* and Shambhavi Mishra**

Duty drawback under Exim Policy to civil construction
Case BriefsSupreme Court

“The benefit of duty drawback would take effect from the date of enforcement of the Exim Policy and in case of belated refund of duty drawback, interest rate fixed by the Central Government at the relevant point of time is applicable”.