IGST Refunds cannot be Restricted by Circulars, Statutory Rules Prevail: Gujarat HC

Aim Worldwide Pvt. Ltd. Vs Union of India (Gujarat High Court) In the case of Aim Worldwide Pvt. Ltd. Vs Union of India, the Gujarat High Court addressed whether the authorities were justified in withholding the refund of Integrated Goods and Services Tax (IGST) paid on zero-rated supplies by the exporter. The case revolved around amendments to shipping bills and the realization of differential duty drawbacks totaling Rs. 3,39,245 by the customs authorities. A key issue was whether the authorities could legally withhold IGST refunds when the exporter had opted for a higher duty drawback rate, ...