Circular cannot run contrary to Statutory Provisions to deny IGST Refund

M/s. Amit Cotton Industries vs. Principal Commissioner of Customs (Gujarat High Court) Circular cannot run contrary to Statutory Provisions –Guj HC orders grant of IGST Refund. Facts: Writ-applicant had exported goods in July 2017. It is the case of the writ-applicant that it is eligible to seek refund of the IGST in accordance with the provisions of the IGST Act, 2017. However, according to the writ-applicant, without any valid reason the refund to the tune of Rs.19,05,121/- has been withheld. According to the writ-applicant, despite many representations addressed to the respondent no.2, i....