Case Law Details
Case Name : M/s. Precot Meridian Limited Vs Commissioner of Customs (Madras High Court)
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All High Courts Madras High Court
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M/s. Precot Meridian Limited Vs Commissioner of Customs (Madras High Court)
It is held that circulars cannot prevail over the statute. Circulars are issued only to clarify the statutory provision and it cannot alter or prevail over the statutory provision. In that circumstance, it is clear that the explanation of provisions of drawback has nothing to do with the IGST refund.
The assessee-company exports cotton. During the relevant period, the assessee expo
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