https://www.taxtmi.com/caselaws?id=421094 Madras HC held that exporters claiming duty drawback under Customs and Central Excise Duties and Service Tax Drawback Rules, 2017 for zero-rated supplies exported without IGST payment under bond are entitled to input tax credit refunds under Section 16(3) IGST Act, 2017 read with Section 54 CGST Act, 2017. The court ruled that claiming duty drawback does not preclude IGST refund eligibility, as both are legitimate export incentives. Circular No.37/2018-Cus cannot deny lawful export benefits. Only higher drawback rates cannot be claimed where IGST refunds are sought. Respondents directed to process petitioner's refund claims with applicable interest. en-us Fri, 08 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421094 Madras HC held that exporters claiming duty drawback under Customs and Central Excise Duties and Service Tax Drawback Rules, 2017 for zero-rated supplies exported without IGST payment under bond are entitled to input tax credit refunds under Section 16(3) IGST Act, 2017 read with Section 54 CGST Act, 2017. The court ruled that claiming duty drawback does not preclude IGST refund eligibility, as both are legitimate export incentives. Circular No.37/2018-Cus cannot deny lawful export benefits. Only higher drawback rates cannot be claimed where IGST refunds are sought. Respondents directed to process petitioner's refund claims with applicable interest. Case-Laws GST Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421094