High Court of Madras29 June 2026

Fives Call - KCP Ltd. v. Chief Commissioner of Customs

For assesseeRemanded

W.P. NO. 30288 OF 2023

The ruling in brief

Refund of IGST on zero-rated exports could not be rejected solely on basis of Board Circular No. 37/2018, which was struck down as inconsistent with statutory provisions and Rules; rejection without examining claim under governing law was unsustainable, and matter was remanded for re-adjudication

Provisions considered

Section 16, read with Section 20, of Integrated Goods and Services Tax Act, 2017, read with Rule 96 of Central Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Fives Call - KCP Ltd. v. Chief Commissioner of Customs

The ruling in brief

Provisions considered

Fives Call - KCP Ltd. v. Chief Commissioner of Customs

The ruling in brief

Provisions considered

Read the full analysis

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Read the full analysis