Case of Union of India vs Ruhi Siraj Makda, SC Judgement Dated 13th March 2026. The apex court upheld HC ruling that IGST refunds for exports cannot be denied due to clerical errors (e.g., zero IGST entry in GSTR-1). The court clarified that clerical errors should not deny substantive rights, provided the exporter shows they have exported goods as a zero-rated supply.