https://www.taxtmi.com/caselaws?id=290966 The appeals filed by the appellant, a 100% Export Oriented Unit (EOU) seeking refund of accumulated Input Tax Credit on export of goods and services without payment of Integrated tax, were rejected. The rejection was due to the appellant's failure to comply with Circular No. 14/14/2017-GST, which outlines procedural requirements for deemed export supplies to EOUs under Section 147 of the CGST Act, 2017. The appellate authority upheld the decision, emphasizing the mandatory nature of compliance with the Circular's requirements for EOUs like the appellant, leading to the denial of refunds. en-us Fri, 03 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290966 The appeals filed by the appellant, a 100% Export Oriented Unit (EOU) seeking refund of accumulated Input Tax Credit on export of goods and services without payment of Integrated tax, were rejected. The rejection was due to the appellant's failure to comply with Circular No. 14/14/2017-GST, which outlines procedural requirements for deemed export supplies to EOUs under Section 147 of the CGST Act, 2017. The appellate authority upheld the decision, emphasizing the mandatory nature of compliance with the Circular's requirements for EOUs like the appellant, leading to the denial of refunds. Case-Laws GST Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290966