https://www.taxtmi.com/caselaws?id=393470 The court held that the writ-applicants are entitled to a refund of IGST paid on exports with 7% simple interest. The court ruled that the higher duty drawback claimed does not impact refund eligibility. Circulars issued by the Government cannot override statutory provisions or judicial decisions. The respondents were directed to sanction the refund immediately, deducting the differential duty drawback amount. The writ application was allowed, and direct service was permitted. en-us Wed, 04 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393470 The court held that the writ-applicants are entitled to a refund of IGST paid on exports with 7% simple interest. The court ruled that the higher duty drawback claimed does not impact refund eligibility. Circulars issued by the Government cannot override statutory provisions or judicial decisions. The respondents were directed to sanction the refund immediately, deducting the differential duty drawback amount. The writ application was allowed, and direct service was permitted. Case-Laws GST Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393470