https://www.taxtmi.com/article/detailed?id=11563 The court held that the revenue's statutory right to appeal does not justify withholding a refund of unutilised Input Tax Credit when the appellate tribunal is unconstituted and statutory timelines have lapsed; administrative intent to challenge an appellate order cannot suspend the operative effect of that order, and delayed disbursement attracts interest. The appellate authority's acceptance that services qualified as export and that bank FIRCs suffice as evidence was treated as operative for refund processing, despite the revenue's proposal to file a future appeal. en-us Mon, 03 Jul 2023 09:55:57 +0530 Mon, 03 Jul 2023 09:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11563 The court held that the revenue's statutory right to appeal does not justify withholding a refund of unutilised Input Tax Credit when the appellate tribunal is unconstituted and statutory timelines have lapsed; administrative intent to challenge an appellate order cannot suspend the operative effect of that order, and delayed disbursement attracts interest. The appellate authority's acceptance that services qualified as export and that bank FIRCs suffice as evidence was treated as operative for refund processing, despite the revenue's proposal to file a future appeal. Articles Goods and Services Tax - GST Mon, 03 Jul 2023 09:55:57 +0530 https://www.taxtmi.com/article/detailed?id=11563