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Refund of Input Tax Credit Denied Due to Unsigned Shipping Bills; Case Sent Back for Reconsideration.

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Full Text of the Document

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....Refund of accumulated Input Tax Credit (ITC) - Turnover of Zero-rated supplies - mistake in submission of documents through common portal while filing applications in form GST RFD -01 - GST officer observed that, Shipping bills were not signed by appropriate authorities or obtained sanctioned from higher official as such those shipping bills cannot be accepted as “valid proof of export - Matter restored back to reconsider the matter afresh - HC....

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