https://www.taxtmi.com/caselaws?id=793240 An administrative circular cannot prevail over Rule 96 of the Central Goods and Services Tax Rules, 2017. The Madras HC held that rejection of a duty drawback or IGST refund claim based on Circular No. 37/2018-Customs could not stand where the dispute had to be decided under the statutory rule. The rejection order was set aside, and the matter was remanded for fresh adjudication in accordance with law after giving the claimant a reasonable opportunity of hearing. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 11 Jun 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793240 An administrative circular cannot prevail over Rule 96 of the Central Goods and Services Tax Rules, 2017. The Madras HC held that rejection of a duty drawback or IGST refund claim based on Circular No. 37/2018-Customs could not stand where the dispute had to be decided under the statutory rule. The rejection order was set aside, and the matter was remanded for fresh adjudication in accordance with law after giving the claimant a reasonable opportunity of hearing. Case-Laws GST Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793240