Refund Denial for Export Services Challenged: Credit Reversal in TRAN-1 GSTR-3B Considered Unlawful.

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Full Text of the Document

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....Rejection of Refund claim - export of services - the entire credit which was carried forward in TRAN-1 stood reversed by the appellant voluntarily in its GSTR-3B filed for the month of April 2018 - The denial of refund is not in accordance with law.....