Court Grants ITC Refund for Exported Goods, Rejects Fake Invoice Allegations Without Proof of Non-Receipt or Non-Payment.

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....Refund of the unutilized Input Tax Credit (ITC) - Export of goods - rejection on the ground that the supplier has issued fake invoices - genuineness of the purchase - The allegations of any fake credit availed by M/s Shruti Exports cannot be a ground for rejecting the petitioner’s refund applications unless it is established that the petitioner has not received the goods or paid for them - the petitioner would be entitled to the refund of the ITC on goods that have been exported by it - HC....