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    <title>Refund cannot be denied merely based on the Circular</title>
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    <description>A registered person who exports goods after paying integrated tax is entitled to IGST refund if the statutory conditions are met; the shipping bill plus a valid GST return constitutes the refund application under the rules, and administrative circulars concerning drawback do not negate the statutory refund entitlement even where the exporter had mistakenly availed drawback and subsequently repaid it with interest.</description>
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      <description>A registered person who exports goods after paying integrated tax is entitled to IGST refund if the statutory conditions are met; the shipping bill plus a valid GST return constitutes the refund application under the rules, and administrative circulars concerning drawback do not negate the statutory refund entitlement even where the exporter had mistakenly availed drawback and subsequently repaid it with interest.</description>
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