https://www.taxtmi.com/caselaws?id=785306 Challenge to refund on export of goods: tax refund as rebate is available only where tax was paid at export, whereas exports without payment of tax permit recovery of input tax credit only; the impugned refund orders appear prima facie irregular and amounts refunded should be recovered. The rectification application was rejected after non-response to a show cause notice; the matter is remitted for fresh adjudication on merits, subject to the taxpayer depositing the disputed tax amount and the refunded sums into the electronic cash register within thirty days. en-us Wed, 17 Dec 2025 00:00:00 +0530 Wed, 21 Jan 2026 08:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785306 Challenge to refund on export of goods: tax refund as rebate is available only where tax was paid at export, whereas exports without payment of tax permit recovery of input tax credit only; the impugned refund orders appear prima facie irregular and amounts refunded should be recovered. The rectification application was rejected after non-response to a show cause notice; the matter is remitted for fresh adjudication on merits, subject to the taxpayer depositing the disputed tax amount and the refunded sums into the electronic cash register within thirty days. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785306