https://www.taxtmi.com/caselaws?id=776794 HC set aside the order rejecting refund of unutilized input tax credit for zero-rated exports. Court found rejection unsustainable because shipping bills (from 13 Sep 2021) were on record with Customs despite LUT filed 26 Aug 2021 and the refund period spanning Jul-Dec 2021. The refund must be processed and credited with statutory interest within two weeks; if not credited by 3 Sep 2025, interest at 12% will be payable. Petition allowed. en-us Tue, 12 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776794 HC set aside the order rejecting refund of unutilized input tax credit for zero-rated exports. Court found rejection unsustainable because shipping bills (from 13 Sep 2021) were on record with Customs despite LUT filed 26 Aug 2021 and the refund period spanning Jul-Dec 2021. The refund must be processed and credited with statutory interest within two weeks; if not credited by 3 Sep 2025, interest at 12% will be payable. Petition allowed. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776794