CESTAT Allows Refund for Input Services Tax on Exported Goods Post-GST citing S.142(4) of CGST Act and Circular [Read Order]

Considering the issue was already clarified in Circular and Section 142(4) of CGST, CESTAT granted the refund
Goods and Services Tax - Input Services Tax on Exported Goods - GST input tax refund - TAXSCAN

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) allowed a refund for the tax paid on input services used for exported goods after the implementation of the Goods and Services Tax ( GST ) citing Section 142(4) of the Central Goods and Services Tax ( CGST ) Act and…

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