GST refund- Export proof (shipping bills) cannot be made applicable to electricity

Sembcorp Energy India Ltd Vs State of Andhra Pradesh (Andhra Pradesh High Court)

Conclusion: Andhra Pradesh High Court observed that the law does not compel a man to do things which he cannot possibly perform and it was held that Rule 89 of CGST Rules, 2017, deals with a procedure for claiming refund, but requiring them to produce shipping bills, as proof of export cannot be made applicable to electricity, as it is impossible to produce shipping bill for export of electricity, since the Custom Law doe

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