https://www.taxtmi.com/caselaws?id=436725 The HC set aside the order rejecting the refund claim based solely on the issuance of a show cause notice for earlier periods. It held that the petitioner is entitled to a refund if the e-BRCs pertain to the Bengaluru unit from which exports were made. The matter was remanded to the second respondent to reconsider the refund claim and decide on the continuation of proceedings in light of the petitioner's defense regarding the applicability of e-BRCs across different ports. The second respondent was directed to conclude the reconsideration within four weeks to prevent protracted litigation. The refusal order by the third respondent was quashed, and the petition was allowed in part, subject to the outcome of the show cause notice proceedings. en-us Fri, 24 Mar 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436725 The HC set aside the order rejecting the refund claim based solely on the issuance of a show cause notice for earlier periods. It held that the petitioner is entitled to a refund if the e-BRCs pertain to the Bengaluru unit from which exports were made. The matter was remanded to the second respondent to reconsider the refund claim and decide on the continuation of proceedings in light of the petitioner's defense regarding the applicability of e-BRCs across different ports. The second respondent was directed to conclude the reconsideration within four weeks to prevent protracted litigation. The refusal order by the third respondent was quashed, and the petition was allowed in part, subject to the outcome of the show cause notice proceedings. Case-Laws GST Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436725