Madras HC revives GST Refund claim

The Madras High Court, set aside the rejection of an exporter's IGST refund claim of ₹1.15 crore. 

The Court held that the Customs authorities had erroneously relied upon CBIC Circular No. 37/2018 dated 9 October 2018, which had already been declared invalid by the Gujarat High Court in Amit Cotton Industries and consistently followed by the Madras High Court.