https://www.taxtmi.com/highlights?id=51033 Refund of IGST - export of goods - zero rated supplies - Validity of circular No.37/2018-Customs - as per the circular, a person, who has made request consciously for refund of duty draw back, is not entitled to IGST/ITC claims - Sub-Section (3) of Section 16 of the IGST Act, 2017 - Circular cannot override the provisions of law. en-us Fri, 03 Jan 2020 13:19:03 +0530 Fri, 03 Jan 2020 13:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51033 Refund of IGST - export of goods - zero rated supplies - Validity of circular No.37/2018-Customs - as per the circular, a person, who has made request consciously for refund of duty draw back, is not entitled to IGST/ITC claims - Sub-Section (3) of Section 16 of the IGST Act, 2017 - Circular cannot override the provisions of law. Highlights GST Fri, 03 Jan 2020 13:19:03 +0530 https://www.taxtmi.com/highlights?id=51033