2026 (4) TMI 138

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....ravan Kochar For the Respondent(s) : Mr.J.Harikrishna Standing Counsel ORDER The present writ petition is filed challenging the rejection of the claim of IGST refund made by the petitioner by placing reliance upon Circular No.37 of 2018 dated 09.10.2018 issued by CBIC. 2. Petitioner is an exporter engaged in the trade of auto mobile parts registered with DGFT vide IEC No.0412030438 Wit....

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....ection 149 of the Customs Act, 1962, to ensure that IGST payment details were correctly recorded. It is further submitted that this was also carried out by the Deputy Commissioner of Customs on 30.11.2021. Thereafter, petitioner made several representations seeking refund of IGST, however it is stated that the same was not processed due to technical errors. The impugned order has now come to be pa....

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....stoms reported in (2019) 29 GSTL 200 (Guj.) held that Circular No.37 of 2018 cannot prevail over Rule 96 of the CGST Rules, 2017. He would thus submit that the impugned order is bad for two reasons: a. For not dealing with the objection insofar as reliance on the judgment of this Court in Numinous Impex and b. It is also contrary to the Division Bench order in Carbolase Technolog....