Can CA Certificate Be Treated as Valid for unutilized ITC Refund?

By Jyoti Baluni Goods and Services Tax Judiciary July 11, 2025

TaxGuru Citation: 2025 taxguru.in 5793
Case Name: Kuehne Plus Nagel Private Limited Vs Union of India & Ors. (Gujarat High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Gujarat High Court

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

Kuehne Plus Nagel Private Limited Vs Union of India & Ors. (Gujarat High Court)

Can CA Certificate issued by Chartered Accountant be considered by Authority as an authentic document for claiming a refund of unutilized ITC

This case concerns Kuehne Plus Nagel Private Limited (the petitioner) seeking a refund of unutilized Input Tax Credit (ITC) for export of services. The core issue revolves around the requirement of Foreign Inward Remittance Certificates (FIRCs) versus the acceptance of a Chartered Accountant’s certificate for proof of foreign exchange receipt.

Background of the Case:

Kuehne Plus Nagel Private Limited, an Indian company, provides international and domestic transportation, clearance, warehousing, and allied services. Their services to customers outside India qualify as export of services under the Integrated Goods and Services Tax Act, 2017. The Reserve Bank of India (RBI) has granted the petitioner in-principle approval to operate on a clearing account basis, allowing them to receive foreign currency for exports after netting off any payments in foreign currency on a monthly basis. This means that instead of receiving the gross amount and then remitting payments, they receive a net amount after adjusting their payables to overseas group entities. This net receipt is certified monthly by an independent Chartered Accountant.