https://www.taxtmi.com/caselaws?id=768513 The HC allowed the writ petition challenging rejection of a refund claim for exported goods. The revenue authority had rejected the application citing non-furnishing of documents/certificates. The HC held that proof of payment is required only for export of services, not goods, under CGST Rules 89(2)(b) and (c). For goods export, only reconciliation statement of Shipping Bill and Export Invoices is required, which was already provided. The 2019 Circular clarifies that proof of export proceeds realization should not be insisted upon for goods export refund claims. The rejection order was based on extraneous grounds beyond CGST Act requirements and was therefore unsustainable. en-us Thu, 03 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768513 The HC allowed the writ petition challenging rejection of a refund claim for exported goods. The revenue authority had rejected the application citing non-furnishing of documents/certificates. The HC held that proof of payment is required only for export of services, not goods, under CGST Rules 89(2)(b) and (c). For goods export, only reconciliation statement of Shipping Bill and Export Invoices is required, which was already provided. The 2019 Circular clarifies that proof of export proceeds realization should not be insisted upon for goods export refund claims. The rejection order was based on extraneous grounds beyond CGST Act requirements and was therefore unsustainable. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768513