Exporters Win: Refund Claim Upheld Despite Document Gaps, Payment Proof Not Mandatory Under CGST Rules

Exporters Win: Refund Claim Upheld Despite Document Gaps, Payment Proof Not Mandatory Under CGST RulesCase-LawsGSTHC allowed refund claim challenging rejection based on non-submission of documents. The court held that proof of payment is not mandatory for

Exporters Win: Refund Claim Upheld Despite Document Gaps, Payment Proof Not Mandatory Under CGST Rules
Case-Laws
GST
HC allowed refund claim challenging rejection based on non-submission of documents. The court held that proof of payment is not mandatory for export of goods, and only reconciliation statement of Shipping Bill and Export Invoices is required. The RBI circular stipulates payment realization within 9 months, which was satisfied in this case. The order rejecting refund was d

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