https://www.taxtmi.com/forum/issue?id=119594 A taxpayer received an export GST refund despite omitting HSN/SAC in Annexure B; an appellate authority later treated the disbursement as an erroneous refund and rejected the claim, relying on a circular prescribing Annexure B with HSN/SAC. The taxpayer submitted corrected Annexure B and invoices before the appellate order but the authority did not consider them. Forum responses advise filing an appeal, note potential use of amnesty schemes, and contend that circulars are guidance not binding on taxpayers, suggesting procedural challenge to the rejection. en-us Wed, 12 Feb 2025 20:29:58 +0530 Mon, 10 Mar 2025 20:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119594 A taxpayer received an export GST refund despite omitting HSN/SAC in Annexure B; an appellate authority later treated the disbursement as an erroneous refund and rejected the claim, relying on a circular prescribing Annexure B with HSN/SAC. The taxpayer submitted corrected Annexure B and invoices before the appellate order but the authority did not consider them. Forum responses advise filing an appeal, note potential use of amnesty schemes, and contend that circulars are guidance not binding on taxpayers, suggesting procedural challenge to the rejection. Discussion-Forum GST Wed, 12 Feb 2025 20:29:58 +0530 https://www.taxtmi.com/forum/issue?id=119594