Appeal for Refund of Unutilized Input Tax Credit Denied Due to Insufficient Evidence; Case Remanded for Review.

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....Refund of unutilized Input Tax Credit - export of services or not - the Appellate Authority had rejected the petitioner’s appeal against partial rejection of the claim for refund on the ground that the petitioner had not produced any documentary evidence to establish the actual eligible turnover for zero rated supplies - Matter restored back - HC....