2026 (7) TMI 357

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....:- 29-6-2026<br>W. P. No. 30288 of 2023 - -<br>GST<br>Honourable Mr. Justice Hemant Chandangoudar For the Petitioner : Mr. K.K. Sekar For the Respondents : Ms. S. Lydia Steffi for Mr. Rajnish Pathiyil Senior Panel Counsel ORDER The present writ petition has been filed challenging the proceedings dated 09.09.2022 issued by the third respondent, whereby the petitioner's claim for refund ....

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....or IGST refund as the higher rate of drawback has been claimed, in terms of Board's Circular No.37/2018 dated 09.10.2018." 2. Learned counsel for the petitioner submitted that Circular No.37/2018 dated 09.10.2018 has been declared invalid by the Gujarat High Court in Amit Cotton Industries v. Principal Commissioner of Customs, reported in (2019) 75 GST 33 (Gujarat). It was further submitted tha....