https://www.taxtmi.com/caselaws?id=793406 A refund claim arising from EPCG-linked procurement was rejected because the supplier wrongly reported the supply under the general turnover instead of the deemed export category, which blocked processing on the common portal. The HC accepted that the error was classificatory rather than substantive and noted the petitioner's offer to file a Chartered Accountant's certificate and supporting records. It held that the claim should not be finally rejected without reconsideration on merits and directed the respondent to re-examine the matter after giving due opportunity. The rejection was set aside and the matter remitted for fresh consideration. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793406 A refund claim arising from EPCG-linked procurement was rejected because the supplier wrongly reported the supply under the general turnover instead of the deemed export category, which blocked processing on the common portal. The HC accepted that the error was classificatory rather than substantive and noted the petitioner's offer to file a Chartered Accountant's certificate and supporting records. It held that the claim should not be finally rejected without reconsideration on merits and directed the respondent to re-examine the matter after giving due opportunity. The rejection was set aside and the matter remitted for fresh consideration. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793406