https://www.taxtmi.com/caselaws?id=774623 Gujarat HC allowed petitioner's writ petition challenging rejection of IGST refund claim under Rule 96 of CGST Rules, 2017. The refund was denied alleging violation of Rule 96(10) due to availing benefit of Notification No.79/2017-Customs. HC held that since petitioner was not called upon to submit EPCG Certificate during original proceedings, Rule 112 clauses were inapplicable. The petitioner subsequently produced EPCG Certificate with Bank Guarantee during appellate proceedings, demonstrating no violation of Rule 96(10). HC remanded matter to Appellate Authority to consider additional evidence and pass fresh order after verification. en-us Fri, 04 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774623 Gujarat HC allowed petitioner's writ petition challenging rejection of IGST refund claim under Rule 96 of CGST Rules, 2017. The refund was denied alleging violation of Rule 96(10) due to availing benefit of Notification No.79/2017-Customs. HC held that since petitioner was not called upon to submit EPCG Certificate during original proceedings, Rule 112 clauses were inapplicable. The petitioner subsequently produced EPCG Certificate with Bank Guarantee during appellate proceedings, demonstrating no violation of Rule 96(10). HC remanded matter to Appellate Authority to consider additional evidence and pass fresh order after verification. Case-Laws GST Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774623