https://www.taxtmi.com/highlights?id=70412 Refund of the unutilized Input Tax Credit (ITC) - Export of goods - rejection on the ground that the supplier has issued fake invoices - genuineness of the purchase - The allegations of any fake credit availed by M/s Shruti Exports cannot be a ground for rejecting the petitioner’s refund applications unless it is established that the petitioner has not received the goods or paid for them - the petitioner would be entitled to the refund of the ITC on goods that have been exported by it - HC en-us Sat, 17 Jun 2023 20:43:20 +0530 Sat, 17 Jun 2023 20:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70412 Refund of the unutilized Input Tax Credit (ITC) - Export of goods - rejection on the ground that the supplier has issued fake invoices - genuineness of the purchase - The allegations of any fake credit availed by M/s Shruti Exports cannot be a ground for rejecting the petitioner’s refund applications unless it is established that the petitioner has not received the goods or paid for them - the petitioner would be entitled to the refund of the ITC on goods that have been exported by it - HC Highlights GST Sat, 17 Jun 2023 20:43:20 +0530 https://www.taxtmi.com/highlights?id=70412