https://www.taxtmi.com/caselaws?id=465494 Refund of IGST paid on export of goods treated as zero-rated supplies was denied on the basis of departmental circulars. The HC held the issue concluded by its coordinate Bench decision, which, on construing Rule 96 of the CGST Rules, 2017, clarified that such circulars do not govern IGST refunds on exports and that refund must be granted forthwith with 7% simple interest from the date of the shipping bill until actual refund; the SC having dismissed the challenge, the precedent bound the authorities. The authority was directed to immediately sanction IGST refund with 7% simple interest from the shipping-bill dates, and the petition was allowed. en-us Fri, 08 Dec 2023 00:00:00 +0530 Wed, 24 Dec 2025 15:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465494 Refund of IGST paid on export of goods treated as zero-rated supplies was denied on the basis of departmental circulars. The HC held the issue concluded by its coordinate Bench decision, which, on construing Rule 96 of the CGST Rules, 2017, clarified that such circulars do not govern IGST refunds on exports and that refund must be granted forthwith with 7% simple interest from the date of the shipping bill until actual refund; the SC having dismissed the challenge, the precedent bound the authorities. The authority was directed to immediately sanction IGST refund with 7% simple interest from the shipping-bill dates, and the petition was allowed. Case-Laws GST Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465494