https://www.taxtmi.com/article/detailed?id=13857 Whether an exporter who has availed duty drawback may also seek a refund of Integrated Goods and Services Tax (IGST) on zero rated exports: Rule 96 of the CGST Rules establishes the statutory refund mechanism for zero rated supplies and cannot be overridden by Circular No. 37/2018 Customs; administrative guidance purporting to bar IGST refunds where duty drawback is claimed is ineffective against the rule based refund entitlement, and practitioners must apply the statutory and rule criteria to refund claims. en-us Thu, 20 Mar 2025 08:22:19 +0530 Thu, 20 Mar 2025 08:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13857 Whether an exporter who has availed duty drawback may also seek a refund of Integrated Goods and Services Tax (IGST) on zero rated exports: Rule 96 of the CGST Rules establishes the statutory refund mechanism for zero rated supplies and cannot be overridden by Circular No. 37/2018 Customs; administrative guidance purporting to bar IGST refunds where duty drawback is claimed is ineffective against the rule based refund entitlement, and practitioners must apply the statutory and rule criteria to refund claims. Articles Goods and Services Tax - GST Thu, 20 Mar 2025 08:22:19 +0530 https://www.taxtmi.com/article/detailed?id=13857