Case LawW.P.No. 30288 of 2023
Fives Call – KCP Ltd. Vs Chief Commissioner of Customs
- Court:
- High Court
- Bench:
- Madras
- Date:
- June 28, 2026
- Type:
- Writ Petition
- Members:
- HEMANT CHANDANGOUDAR
Subject
IGST Refund Rejection Based on Invalid Circular 37/2018 for Higher Drawback Claim Set Aside
IGST Refund
Summary
The High Court has allowed the writ petition, setting aside the rejection of the petitioner's Integrated Goods and Services Tax (IGST) refund claim. The rejection, based on Circular No. 37/2018 dated 09.10.2018, was deemed invalid as the said Circula…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The present writ petition has been filed challenging the proceedings dated 09.09.2022 issued by the third respondent, whereby the petitioner’s claim for refund of Integrated Goods and Services Tax (IGST) was rejected on the ground that the petitioner had claimed the higher rate of duty drawback by relying upon Circular No.37/2018 dated 09.10.201…