https://www.taxtmi.com/caselaws?id=443616 The Bombay HC allowed a petition for IGST refund on zero-rated supplies. The petitioner had mistakenly mentioned HSN Code 3907-A instead of 3907-B in shipping bills, but both codes carried identical duty drawback rates. The customs authority rejected the refund claim citing a circular requiring forfeiture of refund rights when claiming higher duty drawback. The HC held the circular was inapplicable as it was issued after the export dates and concerned higher duty drawback scenarios, not identical rates or clerical errors. The court directed refund of Rs. 17,04,127 with interest, noting no double benefit was claimed. en-us Mon, 11 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443616 The Bombay HC allowed a petition for IGST refund on zero-rated supplies. The petitioner had mistakenly mentioned HSN Code 3907-A instead of 3907-B in shipping bills, but both codes carried identical duty drawback rates. The customs authority rejected the refund claim citing a circular requiring forfeiture of refund rights when claiming higher duty drawback. The HC held the circular was inapplicable as it was issued after the export dates and concerned higher duty drawback scenarios, not identical rates or clerical errors. The court directed refund of Rs. 17,04,127 with interest, noting no double benefit was claimed. Case-Laws GST Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443616