Thursday, May 28, 2026
TagsITC accumulation.

Tag: ITC accumulation.

Case Laws

Refund rejection set aside as the appellate authority misconstrued the taxpayer’s contention on document upload failure, and failure to authenticate annexures was held a...

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Case Laws

Refund rejection set aside as procedural irregularities by Customs officers in signing shipping bills were held insufficient to deny ITC refund in absence of...

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Case Laws

Refund of ITC allowed as professional services rendered by Indian branch of EY were held to be export of services and not intermediary functions,...

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Case Laws

Refund rejection set aside as revenue failed to evaluate evidence establishing direct co-relation between input services and export of sugar

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Case Laws

Refund allowed as the Court held that GST refund cannot be denied to legal heirs merely because the GST system does not permit processing...

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Case Laws

Refund rejection set aside as the Court held that the “intermediary” classification required a fresh factual analysis in light of Ernst & Young and...

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Case Laws

Refund of accumulated ITC directed to be released as withholding was held unsustainable in absence of any stay on the appellate order

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Case Laws

Refund of accumulated ITC allowed as the Court held that Circular 135/05/2020 cannot curtail statutory refund entitlement where higher-rated inputs (other than the principal...

Kirti Gupta - 0

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