TaxTMI 
TaxTMI 
Sir, i was export in July 2017 with paid IGST. But, I was selected higher rate drawback SR. NO. A at the time export. Now, custom department said to us not possible IGST refund as per circular 37/2018. Now, what to do?
IGST REFUND
18 Jul 2020 
12 Replies 
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IGST refund: administrative circular denying refunds challenged by judicial decisions supporting refunds, creating compliance uncertainty.
The issue is entitlement to IGST refund after an exporter paid IGST but was subsequently selected for a higher-rate drawback; the department refused refunds relying on an administrative circular, while reported high court decisions have recognised refund claims, and at least one case shows the revenue did not appeal, creating a conflict between administrative guidance and judicial precedents affecting refund entitlement. (AI Summary)
The issue is entitlement to IGST refund after an exporter paid IGST but was subsequently selected for a higher-rate drawback; the department refused refunds relying on an administrative circular, while reported high court decisions have recognised refund claims, and at least one case shows the revenue did not appeal, creating a conflict between administrative guidance and judicial precedents affecting refund entitlement. (AI Summary)