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of <h1>Orders set aside; respondent must reconsider refund claim where invoices didn't match foreign receipts and no e-BRC filed</h1> HC set aside the impugned orders of the 5th Respondent concerning a refund claim where invoices did not correlate with foreign currency receipts and no ... Refund claim - principles of natural justice - no co-relation of the invoices and the amount of foreign currency received, i.e., no e-BRC had been filed - valid proof or not - date of payment received in foreign currency is not within the refund period - HELD THAT:- It is directed that the orders of the 5th Respondent referred to in paragraph 1 above, are hereby set aside and the 5th Respondent is directed to pass appropriate orders in accordance with law following the principle of judicial discipline, within a period of 2 months from the date of receipt of this order and after following the principles of natural justice. Petition disposed off. Petition challenges four orders of the Additional Commissioner (Appeals)-II, CGST & Central Excise and alleges the GSTN portal is defective because it 'does not permit a 2nd refund claim' for the same period and category. Petitioners rely on earlier final orders of the Joint Commissioner (Appeals-II) and favourable orders of the adjudicating authority, which addressed the three issues: absence of co-relation of invoices and foreign currency receipt (no e-BRC filed); bank statement showing 'netting off' as payment in convertible foreign exchange not being valid proof; and date of payment in foreign currency not being within the refund period. The impugned orders are set aside and remanded to the 5th Respondent to pass appropriate orders 'in accordance with law following the principle of judicial discipline' within two months and after following principles of natural justice. If the GSTN portal will not permit filing under 'Export of Services', petitioners may file refund claims under the category 'Others'. The challenge to the GSTN portal is kept open; no order as to costs.
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