ITC Refund Cannot Be Denied Despite BRC Mismatch with Export details: Delhi HC

Transformative Learning Solutions Pvt Ltd Vs Commissioner Central Goods And Service Tax Delhi East & Anr. (Delhi High Court) ITC refund cannot be denied just beacuse BRC copies are not matching with Export details: Delhi High Court In recent case of TRANSFORMATIVE LEARNING SOLUTIONS PVT LTD vs COMMISSIONER CENTRAL GOODS AND SERVICE TAX DELHI EAST & ANR. Delhi high court held that, so long as full proceeds for export has been realized, refund of ITC cannot be denied. Petitioner is engaged in the business of export of Ayurvedic cosmetic goods. An audit of the Petitioner was conducted b...