{"id":72008,"date":"2025-07-11T08:39:52","date_gmt":"2025-07-11T03:09:52","guid":{"rendered":""},"modified":"2025-07-11T08:39:52","modified_gmt":"2025-07-11T03:09:52","slug":"petitioner-39-s-igst-refund-denial-under-rule-96-was-improper-appellate-authority-must-reconsider-evidence","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72008","title":{"rendered":"Petitioner&#39;s IGST Refund Denial Under Rule 96 Was Improper; Appellate Authority Must Reconsider Evidence"},"content":{"rendered":"<p>Petitioner&#39;s IGST Refund Denial Under Rule 96 Was Improper; Appellate Authority Must Reconsider Evidence<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petitioner&#39;s rejection of IGST refund under Rule 96 of the CGST Rules was improper as the petitioner was not required initially to submit the EPCG Certificate, and its subsequent submission during appellate proceedings was valid. Clauses (a) to (d) of Rule 112(1) were inapplicable since the petitioner was neither denied the opportunity to produce ev<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90391\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner&#8217;s IGST Refund Denial Under Rule 96 Was Improper; Appellate Authority Must Reconsider EvidenceCase-LawsGSTThe HC held that the petitioner&#8217;s rejection of IGST refund under Rule 96 of the CGST Rules was improper as the petitioner was not required <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72008","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72008"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72008\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}