Assessee was engaged in the business of exporting services. At the time of export of service, IGST was paid in advance, which was later refunded after filing the necessary documents evidencing export of services that were exempt from IGST. Assessee filed nil return. Assessing Officer made an addition on account of the refund of IGST as reported in the tax audit report in clause 16(b) of Form 3CD. CIT(A) held that the treatment given by the assessee by not claiming any expenditure in IGST was an attempt to avoid disallowance under section 43B and hence affirmed the order of the Assessing Officer. On appeal, the Tribunal held that the assessee was not liable to pay GST/IGST on services exported out of India and there was no such liability of the assessee to deposit GST/IGST; however, in terms of the provisions of the GST Act, advance IGST was to be deposited before exports, which was refunded at a later stage. Tribunal held that it was not an expenditure for which the provision of section 43B could be applied. The addition made on account of the refund of IGST was deleted. (AY. 2021-22)