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Kerala High Court Holds IBS Software Not Entitled to IGST Refund for Zero-Rated Export of Services Without Physical Remittance: “Refund Cannot Be Granted Where No Consideration Is Received in Convertible Foreign Exchange” | Upholds Department’s Rejection under Section 16(3) of IGST Act
Court’s Decision In WP(C) No. 26238 of 2020, the Kerala High Court upheld the rejection of Integrated Goods and Services Tax (IGST) refund claims made by IBS Software Services Private…
