https://www.taxtmi.com/caselaws?id=410273 The appellant's refund application was initially rejected by the respondent based on the timing of foreign exchange receipt. The appellant argued that they received convertible foreign exchange within the claimed period, supporting it with evidence. The rejection was challenged on grounds of jurisdiction, natural justice, and misinterpretation of relevant provisions. The court found in favor of the appellant, emphasizing the importance of adhering to legal provisions, natural justice principles, and correct interpretation of rules in refund eligibility determinations. The respondent was directed to pass a fresh order after allowing the appellant full participation in the adjudication process. en-us Thu, 31 Dec 2020 00:00:00 +0530 Wed, 26 Mar 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410273 The appellant's refund application was initially rejected by the respondent based on the timing of foreign exchange receipt. The appellant argued that they received convertible foreign exchange within the claimed period, supporting it with evidence. The rejection was challenged on grounds of jurisdiction, natural justice, and misinterpretation of relevant provisions. The court found in favor of the appellant, emphasizing the importance of adhering to legal provisions, natural justice principles, and correct interpretation of rules in refund eligibility determinations. The respondent was directed to pass a fresh order after allowing the appellant full participation in the adjudication process. Case-Laws GST Thu, 31 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410273