The Hon’ble Bombay High Court in Sunlight Cable Industries v. Commissioner of Customs [Writ Petition No.284 of 2021 dated June 27, 2023] quashed the order of the Revenue of not refunding the Integrated Goods and Services Tax (“IGST”) about export sales and held that the order of Revenue does not have any factual backing that assessee has tried to avail the double benefit by availing duty drawback and IGST refund.