https://www.taxtmi.com/caselaws?id=443925 Refund of IGST for zero rated exports: the Court applied precedent holdings to conclude that exporters are entitled to IGST refund notwithstanding a drawback notification classification error, noting repayment of excess drawback with interest. The court held that an administrative circular cannot override the statutory refund scheme, relying on higher court precedent addressing conflict between statute and circular and prior state bench decisions. Consequently the respondents were directed to sanction IGST refunds corresponding to the shipping bills with simple interest at 6% from bill date to actual refund, and the petition was allowed. en-us Thu, 14 Sep 2023 00:00:00 +0530 Mon, 19 Jan 2026 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443925 Refund of IGST for zero rated exports: the Court applied precedent holdings to conclude that exporters are entitled to IGST refund notwithstanding a drawback notification classification error, noting repayment of excess drawback with interest. The court held that an administrative circular cannot override the statutory refund scheme, relying on higher court precedent addressing conflict between statute and circular and prior state bench decisions. Consequently the respondents were directed to sanction IGST refunds corresponding to the shipping bills with simple interest at 6% from bill date to actual refund, and the petition was allowed. Case-Laws GST Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443925