https://www.taxtmi.com/caselaws?id=422878 Delhi HC held that separate refund application was not required for IGST refund on exports, as shipping bills operate as refund applications under Section 54 CGST Act read with Section 16 IGST Act and Rule 96 CGST Rules. Court ruled Circular No. 37/018-Cus dated 09.10.2018 was not ultra vires the statutory provisions. Petitioner was entitled to statutory interest at 6% per annum from the date court notice was issued to revenue authorities. Petition was allowed. en-us Wed, 18 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422878 Delhi HC held that separate refund application was not required for IGST refund on exports, as shipping bills operate as refund applications under Section 54 CGST Act read with Section 16 IGST Act and Rule 96 CGST Rules. Court ruled Circular No. 37/018-Cus dated 09.10.2018 was not ultra vires the statutory provisions. Petitioner was entitled to statutory interest at 6% per annum from the date court notice was issued to revenue authorities. Petition was allowed. Case-Laws GST Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422878