Refund of Unutilised Input Credit Allowed After Shipping Bills Properly Certified by Customs Superintendent
Case-Laws
GST
The HC set aside the appellate authority's order dated February 28, 2023, to the extent it pertained to three shipping bills (nos. 607682 and 607685 dated October 1, 2020, and 607467 dated October 22, 2020). The court ruled that petitioner should be permitted to rely on shipping bills now properly certified by the Superintendent of Customs, rejecting the administrati
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