https://www.taxtmi.com/caselaws?id=797405 Accumulated input tax credit refund is admissible where statutory credit conditions are met and export transactions are supported by e-way bills, transport records, shipping documents, exporter confirmations and banking records. Goods need not commence movement from the direct supplier's registered premises, and toll-plaza data is not a mandatory condition for credit. Cancellation or alleged irregularities involving suppliers beyond the direct supplier do not, without evidence attributable to the exporter, justify denial. Fresh allegations concerning licensing or investigations, and unsupported additional material not raised in the show cause notice or earlier proceedings, cannot be introduced before the Tribunal unless the prescribed exceptional grounds for additional evidence are established. en-us Thu, 20 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797405 Accumulated input tax credit refund is admissible where statutory credit conditions are met and export transactions are supported by e-way bills, transport records, shipping documents, exporter confirmations and banking records. Goods need not commence movement from the direct supplier's registered premises, and toll-plaza data is not a mandatory condition for credit. Cancellation or alleged irregularities involving suppliers beyond the direct supplier do not, without evidence attributable to the exporter, justify denial. Fresh allegations concerning licensing or investigations, and unsupported additional material not raised in the show cause notice or earlier proceedings, cannot be introduced before the Tribunal unless the prescribed exceptional grounds for additional evidence are established. Case-Laws GST Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797405