https://www.taxtmi.com/forum/issue?id=117288 Where an Indian manufacturer ships goods directly to foreign customers via international courier and receives only a Courier Shipping Bill and foreign remittance, absence of an EGM or shipping bill in the exporter's name can block filing for refund of Input Tax Credit. Practical steps include tracing EGM/shipping details through electronic tracking tools and reviewing IEC wise summary reports; if genuine exports with foreign exchange realisation are shown, the exporter has a substantive right to refund but must overcome documentary procedural hurdles by obtaining or tracing appropriate export documentation and compiling supporting records. en-us Sat, 19 Jun 2021 23:08:32 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117288 Where an Indian manufacturer ships goods directly to foreign customers via international courier and receives only a Courier Shipping Bill and foreign remittance, absence of an EGM or shipping bill in the exporter's name can block filing for refund of Input Tax Credit. Practical steps include tracing EGM/shipping details through electronic tracking tools and reviewing IEC wise summary reports; if genuine exports with foreign exchange realisation are shown, the exporter has a substantive right to refund but must overcome documentary procedural hurdles by obtaining or tracing appropriate export documentation and compiling supporting records. Discussion-Forum GST Sat, 19 Jun 2021 23:08:32 +0530 https://www.taxtmi.com/forum/issue?id=117288