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IGST Refund Rejection Set Aside as was Based on Invalid Circular: Madras HC
Case Law Details
- Case Name
- Fives Call – KCP Ltd. Vs Chief Commissioner of Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Fives Call – KCP Ltd. Vs Chief Commissioner of Customs (Madras High Court)
The writ petition challenged the proceedings dated 09.09.2022 issued by the third respondent rejecting the petitioner’s claim for refund of Integrated Goods and Services Tax (IGST). The refund was rejected on the ground that the petitioner had claimed the higher rate of duty drawback by relying on Circular No. 37/2018 dated 09.10.2018. According to the impugned proceedings, the petitioner had suffixed “A” to the Drawback Scheme Code in Shipping Bills Serial Nos. 1 to 14, indicating a...
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