Set aside order rejecting refund of unutilized input tax credit for zero-rated exports; refund to be processed with interest
Case-Laws
GST
The HC set aside the impugned order rejecting the petitioner's refund claim of unutilized input tax credit for zero-rated exports, holding the rejection unsustainable where shipping bills dated from 13 Sept 2021 and customs records corroborated export transactions despite the LUT being filed on 26 Aug 2021. The court directed the respondent to proces
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