Refund Denied: Appellant Must Prove Submission of Input Tax Credit Documents for Concessional GST Export Rate.

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....Refund of Input Tax Credit - rejection on account of Inverted Tax Structure - Export at concessional rate of GST - The burden to prove on which date and how the related documents were supplied is on the appellant. There should be a dated acknowledgement duly stamped by the department to prove that the relevant documents have been submitted to the department so that benefit could be provided to the appellant. - Commissioner....