https://www.taxtmi.com/caselaws?id=399922 The appeal under Section 107 of the Central Goods and Service Tax Act, 2017 against the rejection of a refund claim for unutilized Input Tax Credit due to technical reasons was dismissed. The appellant, a 100% Export Oriented Unit, failed to comply with Circulars mandating online filing and specific conditions for reapplying for a refund claim. The Additional Commissioner affirmed the decision of the adjudicating authority, stating that the appellant did not follow prescribed procedures and failed to satisfy the conditions specified, leading to the rejection of the appeal. en-us Thu, 17 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399922 The appeal under Section 107 of the Central Goods and Service Tax Act, 2017 against the rejection of a refund claim for unutilized Input Tax Credit due to technical reasons was dismissed. The appellant, a 100% Export Oriented Unit, failed to comply with Circulars mandating online filing and specific conditions for reapplying for a refund claim. The Additional Commissioner affirmed the decision of the adjudicating authority, stating that the appellant did not follow prescribed procedures and failed to satisfy the conditions specified, leading to the rejection of the appeal. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399922