Circular cannot stand in the way of a benefit offered under statutory provisions

Chaizup Beverages LLP Vs Assistant Commissioner & Ors. (Madras High Court) The Hon’ble Madras High Court in M/S. Chaizup Beverages LLP v. the Assistant Commissioner & Ors. [W.P. Nos. 10969, 10972 and 10978 of 2020 and WMP. Nos. 13335, 13339 and 13343 of 2020, dated March 26, 2021] set aside orders of Appellate Authority rejecting the refund claim of the assessee, on the ground of claim of excess duty drawback as per Circular No. 37/2018-Customs dated October 9, 2018 (“Circular No. 37/2018- Customs”) and directed the Authorities to refund the sanctioned amount. Held that, circular...