https://www.taxtmi.com/caselaws?id=790271 Where a refund rejection is made on the basis that bank realisation proof was not filed, but the record indicates that the FIRC and supporting export documents were already submitted, the order may be set aside for failure to consider the complete material. The Bombay HC quashed the rejection and remanded the claim for de novo consideration on the full record, with an opportunity of hearing and a reasoned order. The Court treated fresh adjudication as appropriate because reconsideration on all documents would not prejudice the Department. en-us Thu, 16 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790271 Where a refund rejection is made on the basis that bank realisation proof was not filed, but the record indicates that the FIRC and supporting export documents were already submitted, the order may be set aside for failure to consider the complete material. The Bombay HC quashed the rejection and remanded the claim for de novo consideration on the full record, with an opportunity of hearing and a reasoned order. The Court treated fresh adjudication as appropriate because reconsideration on all documents would not prejudice the Department. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790271