https://www.taxtmi.com/caselaws?id=766932 HC held that exporters claiming duty drawback are still entitled to refund of IGST on zero-rated supplies, as departmental circulars cannot override Rule 96 of the CGST Rules. Relying on the Gujarat HC decision in Amit Cotton Industries and its own prior ruling in Precot Meridian, HC affirmed that the circular denying IGST refund in such cases has no legal force. Concluding that the single judge had correctly applied the prevailing legal position in granting refund to the writ petitioner, HC dismissed the revenue's appeal. 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 HC held that exporters claiming duty drawback are still entitled to refund of IGST on zero-rated supplies, as departmental circulars cannot override Rule 96 of the CGST Rules. Relying on the Gujarat HC decision in Amit Cotton Industries and its own prior ruling in Precot Meridian, HC affirmed that the circular denying IGST refund in such cases has no legal force. Concluding that the single judge had correctly applied the prevailing legal position in granting refund to the writ petitioner, HC dismissed the revenue's appeal. Case-Laws GST Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766932