https://www.taxtmi.com/caselaws?id=783891 The dominant issue was whether an addition could be sustained in respect of an IGST refund claimed on export sales. Since the taxpayer produced, for the first time before the Tribunal, an IGST refundable ledger for a specific period, the claim required factual verification at the assessment stage. Applying principles of natural justice and proper fact-finding, the Tribunal held that the material should be examined by the Jurisdictional AO to verify the ledger and assess the refund claim in accordance with law. The addition issue was remitted to the AO for limited verification, with the appeal allowed for statistical purposes. en-us Mon, 22 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783891 The dominant issue was whether an addition could be sustained in respect of an IGST refund claimed on export sales. Since the taxpayer produced, for the first time before the Tribunal, an IGST refundable ledger for a specific period, the claim required factual verification at the assessment stage. Applying principles of natural justice and proper fact-finding, the Tribunal held that the material should be examined by the Jurisdictional AO to verify the ledger and assess the refund claim in accordance with law. The addition issue was remitted to the AO for limited verification, with the appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783891