https://www.taxtmi.com/caselaws?id=382776 The HC allowed the writ, holding the applicant entitled to refund of IGST paid on zero-rated exports in July 2017. The court found rejection based solely on Circular No.37/2018-Cust. (dated 9 Oct 2018) and system limitations unlawful, and read Section 54 with Rule 96(4) CGST Rules to conclude refunds may be withheld only in the two specified circumstances. The circular was inapplicable to the IGST refund. Respondents were directed to sanction the IGST refund immediately with 7% simple interest from the shipping bill date until actual payment. en-us Thu, 27 Jun 2019 00:00:00 +0530 Thu, 21 Aug 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382776 The HC allowed the writ, holding the applicant entitled to refund of IGST paid on zero-rated exports in July 2017. The court found rejection based solely on Circular No.37/2018-Cust. (dated 9 Oct 2018) and system limitations unlawful, and read Section 54 with Rule 96(4) CGST Rules to conclude refunds may be withheld only in the two specified circumstances. The circular was inapplicable to the IGST refund. Respondents were directed to sanction the IGST refund immediately with 7% simple interest from the shipping bill date until actual payment. Case-Laws GST Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382776