https://www.taxtmi.com/caselaws?id=779203 HC set aside the impugned order of 31 Jan 2025 and remanded the matter for re-consideration. The court held that documentary proof of foreign remittance (FIRC/BRC or bank-issued evidence) need not correspond transaction-by-transaction; periodic FIRCs are acceptable provided the total claimed benefit is fully supported by remitted foreign exchange. The invocation of the extended limitation period and reversal of ITC appropriation were directed to be re-examined consistent with these findings. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779203 HC set aside the impugned order of 31 Jan 2025 and remanded the matter for re-consideration. The court held that documentary proof of foreign remittance (FIRC/BRC or bank-issued evidence) need not correspond transaction-by-transaction; periodic FIRCs are acceptable provided the total claimed benefit is fully supported by remitted foreign exchange. The invocation of the extended limitation period and reversal of ITC appropriation were directed to be re-examined consistent with these findings. Case-Laws GST Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779203