Goods & Service Tax (GST) 25 September 2026
GST Tribunal Upholds Exporter Refund After Goods Leave
GST Appellate Tribunal's Chandigarh bench upheld an exporter’s input tax credit refund of ₹18,28,146, ruling the refund cannot be denied merely because goods left India after the statutory period, confirming export timing does not affect eligibility.
Key ruling: The GST Appellate Tribunal (Chandigarh bench) upheld a refund of ₹18,28,146 for an exporter.
- Refund cannot be denied just because goods were shipped out after the statutory period.
- The decision clarifies that export timing does not invalidate ITC refund claims.
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