https://www.taxtmi.com/caselaws?id=409005 IGST refund could not be denied solely on the basis of Circular No. 37/2018-Customs where excess duty drawback had been taken and later reversed with interest. The Tribunal noted that the circular had already been judicially interpreted as merely instructional and incapable of overriding the statute or determining refund entitlement. On that basis, the rejection of refund was found inconsistent with the settled legal position, the lower orders were set aside, and the matter was remanded for fresh decision in accordance with law. en-us Wed, 23 Jun 2021 00:00:00 +0530 Mon, 24 Jan 2022 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409005 IGST refund could not be denied solely on the basis of Circular No. 37/2018-Customs where excess duty drawback had been taken and later reversed with interest. The Tribunal noted that the circular had already been judicially interpreted as merely instructional and incapable of overriding the statute or determining refund entitlement. On that basis, the rejection of refund was found inconsistent with the settled legal position, the lower orders were set aside, and the matter was remanded for fresh decision in accordance with law. Case-Laws Customs Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409005