Assertions can’t be verified in absence of documents like shipping bills for GST refund

UPS Inverter.Com Vs Union of India (Delhi High Court) UPS INVERTER.COM (Petitioner) filed petition for the grant of refund of IGST paid on goods exported by the Petitioner during the Transitional Period. Factually, the Petitioners is the exporter of inverters, transformers, and allied products and in the course of their business, between the transitional period of the pre and post GST Regime, they had made various exports falling under Tariff Item 8504 of the Notification No. 13/2016-Cus. (N.T.) (“Customs Non-Tariff Notification”) dated October 31, 2016 (as amended by Notification No. 41/2...