https://www.taxtmi.com/caselaws?id=792235 The appellate authority's refusal to sustain the refund sanction order was set aside for fresh consideration because the record did not clearly show whether the shipping lines were foreign or Indian and the Bill of Lading was illegible. The Court directed reconsideration on merits after giving the petitioner an opportunity to produce a legible copy of the Bill of Lading and other relevant documents. The matter was therefore remitted to the appellate authority for a fresh decision, and the appeal was disposed of accordingly. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792235 The appellate authority's refusal to sustain the refund sanction order was set aside for fresh consideration because the record did not clearly show whether the shipping lines were foreign or Indian and the Bill of Lading was illegible. The Court directed reconsideration on merits after giving the petitioner an opportunity to produce a legible copy of the Bill of Lading and other relevant documents. The matter was therefore remitted to the appellate authority for a fresh decision, and the appeal was disposed of accordingly. Case-Laws GST Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792235