GST refund claim allowed despite missing Foreign Inward Remittance Certificate when Chartered Accountant certificate provided

GST refund claim allowed despite missing Foreign Inward Remittance Certificate when Chartered Accountant certificate providedCase-LawsGSTHC allowed the petition challenging rejection of GST refund claim for unutilized input tax credit. Petitioner sought r

GST refund claim allowed despite missing Foreign Inward Remittance Certificate when Chartered Accountant certificate provided
Case-Laws
GST
HC allowed the petition challenging rejection of GST refund claim for unutilized input tax credit. Petitioner sought refund but authorities rejected the claim for non-submission of Foreign Inward Remittance Certificate as mandated by CBIC Circular. Petitioner submitted Chartered Accountant certificate evidencing receipt of convertible foreign exchan

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