https://www.taxtmi.com/caselaws?id=465590 Refund of unutilised ITC on export of services was denied on the ground that foreign exchange realisation was not proved because BRCs/FIRCs were not filed with the refund applications and because discrepancies in beneficiary location, remittance narration ("intercompany receipt"), and bank account numbers allegedly negated "export of services"/zero-rated supply and suggested intermediary services. The HC held that realisation of export proceeds was established through eBRCs/FIRAs and corroborative material, and that non-filing of certain documents with the application, administrative location entries, remittance narration, and account-number variations were immaterial and could not justify rejection or revisiting a properly sanctioned refund; the impugned orders/SCNs were thus illegal and without jurisdiction and were quashed, allowing the refund. en-us Thu, 22 Aug 2024 00:00:00 +0530 Wed, 31 Dec 2025 16:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465590 Refund of unutilised ITC on export of services was denied on the ground that foreign exchange realisation was not proved because BRCs/FIRCs were not filed with the refund applications and because discrepancies in beneficiary location, remittance narration ("intercompany receipt"), and bank account numbers allegedly negated "export of services"/zero-rated supply and suggested intermediary services. The HC held that realisation of export proceeds was established through eBRCs/FIRAs and corroborative material, and that non-filing of certain documents with the application, administrative location entries, remittance narration, and account-number variations were immaterial and could not justify rejection or revisiting a properly sanctioned refund; the impugned orders/SCNs were thus illegal and without jurisdiction and were quashed, allowing the refund. Case-Laws GST Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465590