https://www.taxtmi.com/caselaws?id=773728 Gujarat HC allowed petitioner's writ petition challenging rejection of GST refund claim for unutilized ITC. Authorities rejected refund for lack of FIRC despite petitioner submitting CA certificate confirming foreign exchange receipt for export services. Court held that per SC precedent in Union of India v. Mangal Textile Mills, CA certificates must be considered authentic documents by authorities. HC directed authorities to process refund claim without insisting on FIRC as per CBIC Circular 125/44/2019, accepting CA certificate as sufficient proof. Impugned order dated 10.06.2024 quashed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773728 Gujarat HC allowed petitioner's writ petition challenging rejection of GST refund claim for unutilized ITC. Authorities rejected refund for lack of FIRC despite petitioner submitting CA certificate confirming foreign exchange receipt for export services. Court held that per SC precedent in Union of India v. Mangal Textile Mills, CA certificates must be considered authentic documents by authorities. HC directed authorities to process refund claim without insisting on FIRC as per CBIC Circular 125/44/2019, accepting CA certificate as sufficient proof. Impugned order dated 10.06.2024 quashed. Case-Laws GST Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773728