CIRCULARS

Circular No. Subject
Circular No. 17/17/2017-GST dt. 15.11.2017 Manual filing and processing of refund claims in respect of zero-rated supplies

PORTAL RELATED UPDATES

Date Subject
08.05.2025 Updates in Refund Filing Process for various refund categories

COMMUNITY INSIGHTS

Topic

Publish Date

When a Rule Vanishes: Bombay High Court Presses Reset on IGST-Refund Litigation

The Bombay High Court has held that once Rule 89(4B) and Rule 96(10) of the CGST Rules were omitted by Notification No. 20/2024–CT dated 08.10.2024, all pending proceedings founded solely on alleged breach of those rules lapsed, absent any saving clause or the shelter of Section 6 of the General Clauses Act, 1897 (GCA). Result: show-cause notices (SCNs) , orders-in-original (OIOs) passed after 08.10.2024,...... Read More

 22.09.2025

FTP POLICY CIRCULARS

Policy Circular No.

Subject

Policy Circular No. 07/2025-26 dt. 11.11.2025

 Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected Between October 13, 2017 to January 09, 2019

CASE LAWS

Particulars

One liner
2025(02)LCX0394

Madras High Court

Modern India Products

 HC ruled that Circular No.37/2018 - Customs, which prevented an IGST refund after claiming a duty drawback, could not override the provisions of Rule 96 of the CGST Rules, which entitles the exporter to the refund
2021(02)LCX0080

Gujarat High Court

Asian Organo Industries

  
2020(12)LCX0092

Gujarat High Court

Awadkrupa Plastomech Pvt. Ltd

 Refund of IGST paid on exports is allowed vide Shipping Bills.
2019(06)LCX0086

Gujarat High Court

Amit Cotton Industries

 Refund of IGST allowed where petitioner has wrongly claimed higher duty drawback