https://www.taxtmi.com/caselaws?id=194562 Refund of input tax credit linked to zero-rated export turnover cannot be denied solely because Form W was filed late and in manual form, where monthly Form I returns were already filed and no statutory bar to acceptance of manual filing was shown. The applicable principle is that input tax credit is a beneficial provision and refund claims within the statutory framework must be examined on merits, including admissibility and genuineness. Delay in filing Form W by itself is not sufficient to reject the claim, and the refund request must be reconsidered on substantive grounds. en-us Tue, 30 Aug 2016 00:00:00 +0530 Wed, 13 Sep 2017 20:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194562 Refund of input tax credit linked to zero-rated export turnover cannot be denied solely because Form W was filed late and in manual form, where monthly Form I returns were already filed and no statutory bar to acceptance of manual filing was shown. The applicable principle is that input tax credit is a beneficial provision and refund claims within the statutory framework must be examined on merits, including admissibility and genuineness. Delay in filing Form W by itself is not sufficient to reject the claim, and the refund request must be reconsidered on substantive grounds. Case-Laws VAT and Sales Tax Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194562