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of <h1>Gujarat High Court Rules Exporter Entitled to IGST Refund with Interest; Government Reliance on 2018 Circular Invalid.</h1> The Gujarat High Court addressed whether the government could withhold an Integrated Goods and Services Tax (IGST) refund for an exporter who claimed a higher duty drawback. The court analyzed the Central GST Act, 2017, and GST Rules, 2017, particularly Section 16 of the IGST Act and Rule 96 of the CGST Rules, which allow refunds for zero-rated supplies like exports. The court found that the government's reliance on a circular from October 2018 was legally unsustainable and that the exporter was entitled to the IGST refund with 7% interest, as the circular did not align with statutory rules.
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