https://www.taxtmi.com/caselaws?id=794471 Rejection of the IGST refund claim based on Circular No. 37/2018 was unsustainable because the circular had already been held invalid as inconsistent with the statutory provisions and the IGST refund Rules. The authority had rejected the claim solely on the ground that availing the higher drawback rate barred refund under that circular, but that premise could not stand in law. The impugned proceedings were set aside, and the refund claim was directed to be reconsidered afresh in accordance with law. en-us Mon, 29 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794471 Rejection of the IGST refund claim based on Circular No. 37/2018 was unsustainable because the circular had already been held invalid as inconsistent with the statutory provisions and the IGST refund Rules. The authority had rejected the claim solely on the ground that availing the higher drawback rate barred refund under that circular, but that premise could not stand in law. The impugned proceedings were set aside, and the refund claim was directed to be reconsidered afresh in accordance with law. Case-Laws GST Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794471