Dispute Over IGST Refund on Zero-Rated Exports Challenges Validity of Circular No. 37/2018-Customs Against IGST Act Section 16(3).

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....Refund of IGST - export of goods - zero rated supplies - Validity of circular No.37/2018-Customs - as per the circular, a person, who has made request consciously for refund of duty draw back, is not entitled to IGST/ITC claims - Sub-Section (3) of Section 16 of the IGST Act, 2017 - Circular cannot override the provisions of law.....