IGST refund cannot be denied despite availing duty drawback
Last updated: 27 March 2025
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner of Customs House IGST Section & Ors.[Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025], allowed refund claim by the assessee of the Integrated Goods and Services Tax("the IGST") refund for exports that would qualify as zero-rated supply. While Circular No. 37/2018-Customs dated October 09, 2018 ("the Circular") relied upon by Standing Counsel to state that if duty drawback is claimed, refund of IGST amount cannot be sought. The Court relied on the Hon'ble Gujarat High Court case wherein it was held that the Circular cannot prevail over Rule 96 of the CGST Rules.
Citation :
Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025
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Bimal Jain
Published in GST
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