Refund Claim for ITC on Export Supplies of Rice and Sugar Remanded for Further Review Due to Insufficient Justification.

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....Refund of Input Tax Credit (ITC) - zero-rated supplies - input supplies for exporting rice and sugar - None of the said orders indicate any reason as to why the authorities have not considered the said material to be relevant for establishing that the input supplies in respect of which refund was claimed, were directly corelated to export of sugar. - Matter restored back - HC....