The High Court considered denial of refund of accumulated Input...

The High Court considered denial of refund of accumulated Input Tax Credit due to inverted duty structure for Spunbonded Polypropylene Bed Sheets under GST. The Court found that the revenue authority failed to adequately prove the classification of the product under a specific tariff heading. It emphasized that the burden of proof lies with the taxing authorities to substantiate their claims with tangible evidence, as mere assertions are insufficient. Citing previous judgments, the Court quashed the appellate authority's order and disposed of the application in favor of the petitioner.