DOCUMENTS TO BE FILED WITH REFUND CLAIM

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....e the refund is on account of export of goods, other than electricity, a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices. (iii) In case where refund is on account of export of electricity, a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under Regulation 2(1)(nnn) of the Central Electricity Regulatory Commission (Indian Electricity Grid Code) Regulations, 2010 ....

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.... Exports, a statement containing the number and date of invoices along with such other evidence, as notified in this behalf. (viii) In a case where the claim pertains to refund of any unutilized input tax credit under Section 54(3) of the CGST Act, 2017 where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (inverted duty structure), other than nil-rated or fully exempt supplies, a statement containing the number and date of invoices received and issued during a tax period. (ix) In a case where the refund arises on account of finalisation of provisional assessment, the reference number of the final assessment order and a copy of the said order. (x) A statement showing ....