https://www.taxtmi.com/caselaws?id=406847 The Court set aside the appellate orders rejecting refund claims based on Circular No.37/18-Customs, emphasizing the petitioner's entitlement to choose between duty drawback or Input Tax Credit for zero-rated supplies under Section 54 of the Act. The Court directed the authority to refund the sanctioned amounts within six weeks, highlighting that Circular provisions cannot override statutory schemes. The Writ Petitions were allowed, with no costs incurred, and connected Miscellaneous Petitions were closed. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406847 The Court set aside the appellate orders rejecting refund claims based on Circular No.37/18-Customs, emphasizing the petitioner's entitlement to choose between duty drawback or Input Tax Credit for zero-rated supplies under Section 54 of the Act. The Court directed the authority to refund the sanctioned amounts within six weeks, highlighting that Circular provisions cannot override statutory schemes. The Writ Petitions were allowed, with no costs incurred, and connected Miscellaneous Petitions were closed. Case-Laws GST Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406847