https://www.taxtmi.com/highlights?id=65581 Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even before the Appellate Authority what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be validated. The law is very clear that merely claiming any refund on the basis of averments would not suffice unless and until the said claim of any assesse is corroborated by documentary evidence - HC en-us Sun, 11 Sep 2022 18:58:41 +0530 Sun, 11 Sep 2022 18:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65581 Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even before the Appellate Authority what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be validated. The law is very clear that merely claiming any refund on the basis of averments would not suffice unless and until the said claim of any assesse is corroborated by documentary evidence - HC Highlights GST Sun, 11 Sep 2022 18:58:41 +0530 https://www.taxtmi.com/highlights?id=65581