https://www.taxtmi.com/caselaws?id=290847 The appellate authority upheld the rejection of refund claims under Section 142(1) of the CGST Act, 2017, emphasizing the failure to establish the identification of returned goods and the deemed supply situation triggered by returns from registered persons. Consequently, all five appeals filed by the appellant for refund were rejected. en-us Tue, 24 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290847 The appellate authority upheld the rejection of refund claims under Section 142(1) of the CGST Act, 2017, emphasizing the failure to establish the identification of returned goods and the deemed supply situation triggered by returns from registered persons. Consequently, all five appeals filed by the appellant for refund were rejected. Case-Laws GST Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290847