https://www.taxtmi.com/caselaws?id=796787 IGST refund on exports to Bhutan cannot be denied solely for non-filing of shipping bills where contemporaneous records establish export, receipt of goods and payment of tax. Tax invoices, Bhutan invoices, CGST sealing endorsements, land customs examination and Bhutan import declarations substantiate compliance; the omission was procedural during the transition to the revised GST export procedure. Refund with applicable interest for delay is consequently available. Penalty for non-filing of shipping bills is unsustainable where the exporter followed the earlier documentation process and departmental and customs officers cleared the consignments without requiring revised shipping-bill compliance. en-us Mon, 10 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796787 IGST refund on exports to Bhutan cannot be denied solely for non-filing of shipping bills where contemporaneous records establish export, receipt of goods and payment of tax. Tax invoices, Bhutan invoices, CGST sealing endorsements, land customs examination and Bhutan import declarations substantiate compliance; the omission was procedural during the transition to the revised GST export procedure. Refund with applicable interest for delay is consequently available. Penalty for non-filing of shipping bills is unsustainable where the exporter followed the earlier documentation process and departmental and customs officers cleared the consignments without requiring revised shipping-bill compliance. Case-Laws Customs Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796787