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

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 Ca...