https://www.taxtmi.com/caselaws?id=415232 The Court set aside the show cause notice issued regarding the denial of refund of unutilized input tax credit against the export of iron ore fines exempt from export duty. The Court directed reprocessing of the refund application in accordance with a recent circular clarifying the eligibility criteria, with a deadline of 7th February 2022. The challenge to the instructions and show cause notice based on withdrawn circulars was deemed moot, emphasizing timely resolution of technical issues and cooperation from authorities. The parties were granted the option to seek Court intervention if needed, concluding the case with specified directions for refund processing and compliance within the set timeline. en-us Thu, 25 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415232 The Court set aside the show cause notice issued regarding the denial of refund of unutilized input tax credit against the export of iron ore fines exempt from export duty. The Court directed reprocessing of the refund application in accordance with a recent circular clarifying the eligibility criteria, with a deadline of 7th February 2022. The challenge to the instructions and show cause notice based on withdrawn circulars was deemed moot, emphasizing timely resolution of technical issues and cooperation from authorities. The parties were granted the option to seek Court intervention if needed, concluding the case with specified directions for refund processing and compliance within the set timeline. Case-Laws GST Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415232