GST DAILY – 474 : Refund directed with interest as administrative circulars cannot prevail over statutory rules: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF

Carbolase Technologies V/s Assistant Commissioner of Customs, Tuticorin, decided on 21-2-2025

 👉 Issue:-

✔️ Can administrative circulars prevail over statutory rules?

👉 The Hon’ble High Court Judgement:-

✔️ Where circular was cited to deny IGST refund on zero-rated exports, court held administrative circulars cannot prevail over statutory rules and directed refund with interest.

Section 54 read with Rule 96 of  CGST, 2017 & Section 16 of IGST Act, 2017.