https://www.taxtmi.com/caselaws?id=767222 Zero-rated export supplies under the GST scheme permit refund of IGST paid when the claim is made under Section 16(3) of the IGST Act read with Section 54 of the CGST Act and Rule 96 of the CGST Rules. The text states that a departmental circular cannot override the statutory refund mechanism or the governing rule. On that basis, refusal to process the refund was treated as unsustainable, and the refund with applicable interest was directed to be granted. en-us Fri, 21 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767222 Zero-rated export supplies under the GST scheme permit refund of IGST paid when the claim is made under Section 16(3) of the IGST Act read with Section 54 of the CGST Act and Rule 96 of the CGST Rules. The text states that a departmental circular cannot override the statutory refund mechanism or the governing rule. On that basis, refusal to process the refund was treated as unsustainable, and the refund with applicable interest was directed to be granted. Case-Laws GST Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767222