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The Writ applicant is entitled to claim refund of the IGST.

Shanti Prime Publication Pvt. Ltd.

Refund — The doctrine of contemporanea exposition would not be applicable and cannot be pressed into service. Circular dated 15.04.1994 was ambiguous and, therefore, as long it was in operation and applicable possibly doctrine of contemporanea exposition could be taken aid of for its applicability. The benefit and advantage was given under the Circular and not under the notification dated 07.03.1994, which law lucid and couched in different terms. The circular having been withdrawn, the contention of contemporanea exposition does not commend acceptance and has to be repelled. Thus, it would not apply to the notification dated 21.01.2000. The circular dated 9th October 2018 explains the provisions of the drawback and it has nothing to do with the IGST refund. The export took place on 27th July 2017. Thus, the Circular does not save the situation for the respondent. The writ applicant is entitled to claim refund of the IGST. — Amit Cotton Industries Through Partner, Veljibhai Virjibhai Ranipa Vs. Principal Commissioner of Customs [2019] 13 TAXLOK.COM 063 (Gujarat)