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Tag: ITC accumulation.

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 curable defect not warranting denial of refund.
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 curable defect not warranting denial of refund.

Kirti Gupta -
0
Refund rejection set aside as procedural irregularities by Customs officers in signing shipping bills were held insufficient to deny ITC refund in absence of any dispute on actual export.
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 any dispute on actual export.

Kirti Gupta -
0
Refund of ITC allowed as professional services rendered by Indian branch of EY were held to be export of services and not intermediary functions, since the branch supplied services on its own account and did not arrange or facilitate third-party supplies
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, since the branch supplied services on its own account and did not arrange or facilitate third-party supplies

Kirti Gupta -
0
Refund rejection set aside as revenue failed to evaluate evidence establishing direct co-relation between input services and export of sugar
Case Laws

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

Kirti Gupta -
0
Refund allowed as the Court held that GST refund cannot be denied to legal heirs merely because the GST system does not permit processing refunds after transfer of credit to a new GSTIN.
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 refunds after transfer of credit to a new GSTIN.

Kirti Gupta -
0
Refund rejection set aside as the Court held that the “intermediary” classification required a fresh factual analysis in light of Ernst & Young and McDonalds rulings, and therefore remanded the matter for reconsideration.
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 McDonalds rulings, and therefore remanded the matter for reconsideration.

Kirti Gupta -
0
Refund of accumulated ITC directed to be released as withholding was held unsustainable in absence of any stay on the appellate order
Case Laws

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

Kirti Gupta -
0
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 input) caused the accumulation.
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 input) caused the accumulation.

Kirti Gupta -
0