https://www.taxtmi.com/caselaws?id=782770 HC set aside the rejection of refund of unutilized input tax credit on export of services under Section 54 CGST Act read with Rule 89 CGST Rules, where refund was denied for non-submission of FIRCs corresponding to export invoices and submission of FIRAs instead. Relying on its earlier decision in the same assessee's case, HC held that receipt of convertible foreign exchange was undisputed and the refund could not be denied merely for non-compliance with Circular No. 125/44/2019. HC directed the authorities to consider the Chartered Accountant's certificate and process the refund claims for the specified periods within twelve weeks. en-us Thu, 06 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782770 HC set aside the rejection of refund of unutilized input tax credit on export of services under Section 54 CGST Act read with Rule 89 CGST Rules, where refund was denied for non-submission of FIRCs corresponding to export invoices and submission of FIRAs instead. Relying on its earlier decision in the same assessee's case, HC held that receipt of convertible foreign exchange was undisputed and the refund could not be denied merely for non-compliance with Circular No. 125/44/2019. HC directed the authorities to consider the Chartered Accountant's certificate and process the refund claims for the specified periods within twelve weeks. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782770