https://www.taxtmi.com/caselaws?id=758354 Partial refund was denied on the ground that export proceeds had not been realised within nine months, but the transaction trail later verified that supplies to Nepal were paid for in INR and matched with the sale invoices. Once that verification confirmed receipt of the export invoice amounts in INR, the factual basis for sustaining the partial rejection no longer survived. The rejection of the part refund was therefore set aside, and the matter was remitted for limited reconsideration in accordance with law. en-us Wed, 29 May 2024 00:00:00 +0530 Wed, 11 Sep 2024 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758354 Partial refund was denied on the ground that export proceeds had not been realised within nine months, but the transaction trail later verified that supplies to Nepal were paid for in INR and matched with the sale invoices. Once that verification confirmed receipt of the export invoice amounts in INR, the factual basis for sustaining the partial rejection no longer survived. The rejection of the part refund was therefore set aside, and the matter was remitted for limited reconsideration in accordance with law. Case-Laws GST Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758354