https://www.taxtmi.com/caselaws?id=766932 Refund of integrated goods and services tax on zero-rated exports under the statutory scheme in Sections 16 and 54 of the Integrated Goods and Services Tax Act, 2017 read with Rule 96 of the Central Goods and Services Tax Rules, 2017 could not be denied by reliance on Circular No. 37/2018-Customs dated 09.10.2018. The circular was held subordinate to the governing rule and incapable of defeating the exporter's refund entitlement. The prior view that departmental instructions cannot override the refund mechanism under Rule 96 was followed, and relief in favour of the exporter was maintained. en-us Fri, 21 Feb 2025 00:00:00 +0530 Thu, 20 Nov 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766932 Refund of integrated goods and services tax on zero-rated exports under the statutory scheme in Sections 16 and 54 of the Integrated Goods and Services Tax Act, 2017 read with Rule 96 of the Central Goods and Services Tax Rules, 2017 could not be denied by reliance on Circular No. 37/2018-Customs dated 09.10.2018. The circular was held subordinate to the governing rule and incapable of defeating the exporter's refund entitlement. The prior view that departmental instructions cannot override the refund mechanism under Rule 96 was followed, and relief in favour of the exporter was maintained. Case-Laws GST Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766932