Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
IGST refund on exports could not be denied merely because the exporter had taken higher duty drawback, since the rejection rested on Circular No. 37/2018-Cus, which had already been found inconsistent with the governing rules. The HC held that an executive circular cannot override statutory provisions or binding precedent, and the claim had to be examined under the applicable rules rather than the circular. The rejection order was set aside, and the matter was remanded for fresh consideration after granting the exporter a reasonable hearing.
IGST refund on exports could not be denied merely because the exporter had taken higher duty drawback, since the rejection rested on Circular No. 37/2018-Cus, which had already been found inconsistent with the governing rules. The HC held that an executive circular cannot override statutory provisions or binding precedent, and the claim had to be examined under the applicable rules rather than the circular. The rejection order was set aside, and the matter was remanded for fresh consideration after granting the exporter a reasonable hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
