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2021 (6) TMI 901 - CESTAT CHENNAIRefund of IGST - Duty drawback - C.B.I.C. Circular No. 37/2018-Customs dated 09.10.2018 - HELD THAT:- Hon’ble court in M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS [2020 (1) TMI 90 - MADRAS HIGH COURT] and M/S AMIT COTTON INDUSTRIES THROUGH PARTNER, VELJIBHAI VIRJIBHAI RANIPA VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS [2019 (7) TMI 472 - GUJARAT HIGH COURT] have held inter alia that the circular in question being merely in the form of instructions or guidance to the concerned department, it only explains the provisions of the duty drawback; that it has nothing to do with the IGST refund; and that circulars cannot prevail over the statute, etc., and have directed the refund as claimed therein. Since interpretation under GST/IGST is involved, the orders are set aside and the matter is remanded back to the file of the Adjudicating Authority for fresh disposal in accordance with the law as declared/interpreted by courts - Appeal allowed by way of remand.
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