https://www.taxtmi.com/caselaws?id=282662 Export-linked refund under the Gujarat VAT regime could not be denied where the exporter had already produced the required documents for directly made exports, and the rejection on that ground was unsustainable. For courier-based exports, the authority could not insist rigidly on shipping bills alone when other credible evidence of export, including invoices, online orders, courier reports, delivery status records, remittance records, transaction advice, and courier invoices, was available. The HC set aside the rejection order and directed reconsideration and processing of the refund claims in accordance with law, with alternative proof to be assessed on its merits. en-us Thu, 26 Apr 2018 00:00:00 +0530 Sun, 18 Aug 2019 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282662 Export-linked refund under the Gujarat VAT regime could not be denied where the exporter had already produced the required documents for directly made exports, and the rejection on that ground was unsustainable. For courier-based exports, the authority could not insist rigidly on shipping bills alone when other credible evidence of export, including invoices, online orders, courier reports, delivery status records, remittance records, transaction advice, and courier invoices, was available. The HC set aside the rejection order and directed reconsideration and processing of the refund claims in accordance with law, with alternative proof to be assessed on its merits. Case-Laws VAT and Sales Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282662