Madras High Court Holds CBIC Circular Cannot Override Rule 96 of CGST Rules on IGST Refunds for Exporters
The Madras High Court has ruled that CBIC Circular No. 37/2018, which restricts IGST refunds where higher duty drawback is claimed, cannot prevail over Rule 96 of the CGST Rules. The Court set aside the impugned order and directed authorities to reconsider the refund claim in accordance with judicial precedents and statutory provisions.
