https://www.taxtmi.com/caselaws?id=413421 IGST refund claims arising from exports made from Non-EDI sites were required to be processed under the prescribed procedure using offline utilities for capture of export data. The respondents stated that, despite technical glitches, the petitioner's export data had been captured and the refund claim was under process in terms of administrative instruction No. 20/2018-Customs. The Court recorded that statement, did not decide entitlement to refund on merits, and directed the respondents to complete processing within four weeks, with the matter to be listed thereafter for further consideration. en-us Mon, 04 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413421 IGST refund claims arising from exports made from Non-EDI sites were required to be processed under the prescribed procedure using offline utilities for capture of export data. The respondents stated that, despite technical glitches, the petitioner's export data had been captured and the refund claim was under process in terms of administrative instruction No. 20/2018-Customs. The Court recorded that statement, did not decide entitlement to refund on merits, and directed the respondents to complete processing within four weeks, with the matter to be listed thereafter for further consideration. Case-Laws GST Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413421