https://www.taxtmi.com/caselaws?id=457077 Gujarat HC held that petitioner was entitled to IGST refund for exports made in July-August 2017. Court ruled that conjoint reading of section 16 IGST Act 2017, section 154 CGST Act 2017, and Rule 96 CGST Rules 2017 supported refund claim for zero-rated supplies. Notification 37/2018 denying IGST refund was issued after petitioner's export dates and therefore inapplicable. Following Supreme Court precedent in Ratan Melting case, court emphasized that circulars contrary to statutory provisions have no legal existence. Petitioner held valid CGST registration and qualified as exporter under IGST Act provisions. Shipping bills constituted deemed applications for refund under prescribed procedures. Petition allowed. en-us Wed, 19 Oct 2022 00:00:00 +0530 Wed, 04 Sep 2024 20:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457077 Gujarat HC held that petitioner was entitled to IGST refund for exports made in July-August 2017. Court ruled that conjoint reading of section 16 IGST Act 2017, section 154 CGST Act 2017, and Rule 96 CGST Rules 2017 supported refund claim for zero-rated supplies. Notification 37/2018 denying IGST refund was issued after petitioner's export dates and therefore inapplicable. Following Supreme Court precedent in Ratan Melting case, court emphasized that circulars contrary to statutory provisions have no legal existence. Petitioner held valid CGST registration and qualified as exporter under IGST Act provisions. Shipping bills constituted deemed applications for refund under prescribed procedures. Petition allowed. Case-Laws GST Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457077