https://www.taxtmi.com/caselaws?id=408123 The appellant's refund claims for unutilized Input Tax Credit were rejected due to non-compliance with procedural requirements outlined in Circular No. 14/14/2017-GST. The appellant failed to follow the prescribed procedure for notifying suppliers before deemed export supplies, rendering them ineligible for the refund. Despite arguing timeliness of the refund application submission, the authorities upheld the rejection, emphasizing adherence to Circular requirements. The appeals were dismissed, affirming the adjudicating authority's decisions. en-us Thu, 29 Oct 2020 00:00:00 +0530 Tue, 25 Mar 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408123 The appellant's refund claims for unutilized Input Tax Credit were rejected due to non-compliance with procedural requirements outlined in Circular No. 14/14/2017-GST. The appellant failed to follow the prescribed procedure for notifying suppliers before deemed export supplies, rendering them ineligible for the refund. Despite arguing timeliness of the refund application submission, the authorities upheld the rejection, emphasizing adherence to Circular requirements. The appeals were dismissed, affirming the adjudicating authority's decisions. Case-Laws GST Thu, 29 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408123