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Refund Claim Denied: Assessee Lacks Required Documentary Evidence for CGST, SGST, IGST Credit on Zero-Rated Supplies.
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....Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even before the Appellate Authority what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be validated. The law is very clear that merely claiming any refund on the basis of averments would not suffice unless and until the said claim of any assesse is corroborated by documentary evidence - HC....