https://www.taxtmi.com/caselaws?id=404059 The appeal was rejected by the adjudicating authority as the appellant failed to comply with procedural requirements for procurement of goods from Domestic Tariff Area (DTA) units and mandatory furnishing of undertakings. The authority held that the procedural non-compliance could not be condoned and emphasized the necessity of adhering to Circulars governing the refund process. The appellant's arguments regarding ambiguity in procedures and substantial compliance were deemed inapplicable, leading to the dismissal of the refund claim. en-us Tue, 16 Jun 2020 00:00:00 +0530 Mon, 24 Mar 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404059 The appeal was rejected by the adjudicating authority as the appellant failed to comply with procedural requirements for procurement of goods from Domestic Tariff Area (DTA) units and mandatory furnishing of undertakings. The authority held that the procedural non-compliance could not be condoned and emphasized the necessity of adhering to Circulars governing the refund process. The appellant's arguments regarding ambiguity in procedures and substantial compliance were deemed inapplicable, leading to the dismissal of the refund claim. Case-Laws GST Tue, 16 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404059