Rejection of IGST Export Refund Solely Based on Struck-Down Circular Is Unsustainable in Law
Rejection of IGST Export Refund Solely Based on Struck-Down Circular Is Unsustainable in Law Issue Whether an order rejecting a claim for refund of IGST on zero-rated export supplies, based exclusively on Board Circular No. 37/2018 on the ground of claiming a higher rate of duty drawback, is legally sustainable when the underlying circular itself… Read More »