https://www.taxtmi.com/caselaws?id=766863 Refund of IGST on zero-rated exports under Section 16(3) of the IGST Act, Section 54 of the CGST Act and Rule 96 of the CGST Rules cannot be denied merely by relying on Circular No. 37/2018. The text states that the refund mechanism under the statute and rules governs the claim, and a circular cannot prevail over Rule 96 to defeat refund entitlement. On that basis, the rejection of refund was unsustainable, and the exporter was entitled to refund of the IGST paid together with applicable interest. en-us Fri, 21 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766863 Refund of IGST on zero-rated exports under Section 16(3) of the IGST Act, Section 54 of the CGST Act and Rule 96 of the CGST Rules cannot be denied merely by relying on Circular No. 37/2018. The text states that the refund mechanism under the statute and rules governs the claim, and a circular cannot prevail over Rule 96 to defeat refund entitlement. On that basis, the rejection of refund was unsustainable, and the exporter was entitled to refund of the IGST paid together with applicable interest. Case-Laws GST Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766863